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Budget - 2018 2018 Annual Budget Adopted by the Governing Body August 21, 2017 2 Mission Statement The mission of the City of Salina is to be a leader among Kansas citfes by leveraging partnerships and economic opportunity to ensure a safe, progressive and healthy community that respects its natural resources, offers excellent municipal services, and provides a high quality of life for its citfzens. 3 Table of Contents Mission Statement .............................................................................................................. 2 Table of Contents ................................................................................................................ 3 History……………...…………………………………………………………………………………………………………….5 Statement of Management Values……………………………………………………..…………….…………….6 Statement of Organizatfonal Values……………………………………………………..…………...……………7 Shared Vision Statement……………………………………………………………………….…...………………….8 Strategic Goals…..………………………………………………………………...………………………………………10 Organizatfonal Chart ......................................................................................................... 15 Executfve Summary........................................................................................................... 16 City Profile. ........................................................................................................................ 27 Budget Process ................................................................................................................. 31 Budget Calendar/Financial Policies Summary .................................................................. 32 Computatfon of Tax Levy ................................................................................................. 33 All Funds Summary: Revenue .......................................................................................... 34 Key Revenues .................................................................................................................... 35 All Funds Summary: Expense ............................................................................................ 36 Fund Balance Comparison ................................................................................................ 37 General Fund. ................................................................................................................... 39 Revenue ................................................................................................................... 40 Expenditures ............................................................................................................ 45 City Commission ...................................................................................................... 46 City Manager ............................................................................................................ 48 Risk Management .................................................................................................... 50 Legal Services ........................................................................................................... 51 Municipal Court ....................................................................................................... 52 Human Resources .................................................................................................... 54 Community Relatfons .............................................................................................. 56 Finance & Administratfon ........................................................................................ 58 Computer Technology ............................................................................................. 60 Police Department ................................................................................................... 62 Fire Department ...................................................................................................... 64 Public Works ............................................................................................................ 69 Parks & Recreatfon .................................................................................................. 74 Smoky Hill Museum ................................................................................................. 92 4 Table of Contents, cont. Community & Development Services ...................................................................... 94 Agency Contracts...................................................................................................... 96 Capital Outlay ........................................................................................................... 97 Interfund Transfers .................................................................................................. 98 Special Funds ..................................................................................................................... 99 Arts & Humanitfes ................................................................................................... 100 Sales Tax Funds ....................................................................................................... 103 Business Improvement District ............................................................................... 105 Tourism and Conventfon ......................................................................................... 106 Neighborhood Park Development .......................................................................... 107 Special Parks & Special Alcohol ............................................................................... 108 Debt Service ........................................................................................................... 109 Special Highway ...................................................................................................... 110 Bicentennial Center ................................................................................................. 111 Health Insurance & Workers Compensatfon Funds ................................................ 112 Central Garage ........................................................................................................ 113 Sanitatfon ................................................................................................................ 115 Solid Waste .............................................................................................................. 117 Golf .......................................................................................................................... 120 Proprietary Funds ............................................................................................................ 123 Water & Wastewater Fund ..................................................................................... 124 Water & Wastewater Fund Revenues ......................................................... 125 Water Customer Accountfng ....................................................................... 126 Utflitfes Administratfon ............................................................................... 127 Water Operatfons ........................................................................................ 128 Water Distributfon ....................................................................................... 130 Wastewater Operatfons .............................................................................. 131 Wastewater Collectfon ................................................................................ 132 Water & Wastewater Capital Outlay........................................................... 133 Glossary ........................................................................................................................... 134 Appendix A: State Budget Forms .................................................................................... 137 Appendix B: Property Tax Informatfon ........................................................................... 161 Appendix C: City Indebtedness ....................................................................................... 165 Appendix D City Financial Policies ................................................................................... 169 5 Founded on April 22, 1858 under the Town and Village Act in the State of Kansas, and incorporated in 1859, Salina became a city of the third class November 21, 1870; second class, October 11, 1878 and first class July 9, 1920. Salina has had a commission-city manager form of government since 1921. The commission, comprised of five members elected at large, selects one member each year to serve as mayor. The governing body is responsible for determining policy, and the city manager is responsible for the administratfon of the municipality. Appointed by the governing body, the city manager acts as the chief executfve and primary agent. The City of Salina is comprised of 13 departments: Arts and Humanitfes, City Manager's Office, Finance & Administratfon, Computer Technology, Commu- nity and Development Services, Community Relatfons, Fire, Human Re- sources, Municipal Court, Parks and Recreatfon, Police, Public Works, Utfli- tfes. The departments work together to serve the needs of Salina's citfzens, and they aim to be the best performing municipality in Kansas. History 6 Statement of Management Values City of Salina STATEMENT OF MANAGEMENT VALUES Salina is a city that blends the best of traditfonal values from its past with a progressive spirit toward its future. As managers for the City of Salina, we are proud to serve all of its citfzens in maintaining and enhancing the high quality of life which characterizes our city. In performing our dutfes toward this end, the following set of management values describes our philosophy and guides our actfons: WE VALUE OUR COMMITMENT TO CITIZENS We believe that our citfzens expect and deserve the best possible public services. We strive to meet those expectatfons with fairness, effectfveness, efficiency, confidence and pride. WE VALUE COMMITMENT TO EXCELLENCE We strive for excellence in the delivery of public services. We believe that progressiveness, competency and a determinatfon to “do the job right” are key ingredients in achieving excellence. WE VALUE OUR RESPONSIBILITY AS LEADERS We are committed to exercising responsible leadership to attain and express the goals and values of the community. Such leadership requires the ability to set well-defined goals and to communicate the methods by which those goals are achieved. The exercise of leadership also means responding to the needs and ideas of our many constftuencies as those goals are formulated. WE VALUE OUR EMPLOYEES We recognize that the most significant resource available to our city government is its employees. Our employees are entftled to a supportfve work environment that encourages excellence and professional and personal growth. WE VALUE EFFECTIVE COMMUNICATION We are committed to maintaining candid, open communicatfon among city staff, elected officials and the general public. Such an on-going process is vital to a healthy, progressive and trustfng attitude within our municipal organizatfon and the community. WE VALUE PROFESSIONAL ETHICS We affirm that personal integrity characterized by honesty, compassion, fairness and confidentfality is the basis for our day-to-day conduct. We require the highest ethical standards not only of ourselves but of our employees and colleagues. Recognized by the Board of Commissioners in Resolution Number 86-3840, April 7, 1986 7 CITY OF SALINA, KANSAS Statement of Organizational Values We Value Professional Ethics, which includes: o Honesty o Compassion o Fairness o Confidentfality o Reliability o Stewardship of resources o Respectiulness o Non-discriminatory behavior o Professionalism and personal courtesy We Value our Commitment to Citizens through Customer Service, which includes: o Courteous interactfon with the public o Pride and ownership o Programs that address citfzen needs o A sense of urgency and responsiveness o A service-oriented approach to patrons o Listening as well as hearing We Value a Commitment to Excellence, which includes: o An ability to see the big picture o A sense of pride o A commitment to employee knowledge o Employee professionalism o Accountability o Teamwork o Protectfon of health, safety and public welfare o A willingness to embrace change o A commitment to organizatfonal goals o Clear communicatfon It is our commitment to uphold these core values to the highest degree possible while representing the City of Salina in carrying out our municipal duties as public servants. As a result, these values form the basis for our interactions with the general public, with other agencies and with each other. Recognized by the City Commission in Resolution No. 07-6384, April 9, 2007. Statement of Organizational Values 8 Shared Vision Statement SHARED VISION STATEMENT FOR OUR COMMUNITY Salina will be a city that is excitfng to live in and thriving both economically and socially. The city will be clean, attractfve and invitfng. Local residents will demonstrate their community pride by sharing Salina’s attributes with others. As a result, Salina will be a place with a quality of life that not only appeals to residents, but also to visitors. Salina will be a city that encourages quality, market-driven, mixed-use development that compliments community cohesiveness. This includes an emphasis on affordable housing that appeals to different lifestyles. Salina will become a city with “connectfvity.” This means that bicycle and walking trails along roadways, the flood control levee and the Smoky Hill River will be used to connect residentfal neighborhoods, commercial areas, schools and parks. These connectfons will eventually intersect with public transit pick-up/drop-off points. In additfon, connectfvity will also include community-wide informatfon sharing through the latest electronic wireless technology. The city of Salina will be attractfve and well maintained, both within the city and along the adjacent interstate highways. It will be evident that good housekeeping and high community standards are valued. Salina will be environmentally conscious, balancing the expectatfons of a growing community with the necessity to preserve nature’s assets and our future quality of life. The city of Salina will have master planned its assets in the Kenwood / Oakdale Park area west to the downtown business district in order to utflize them to their fullest potentfal. This will include the development of a uniformly managed, core destfnatfon complex for both residents and visitors. This complex will be surrounded by high quality, mixed-use development with an evident connectfon to downtown that complements existfng commercial and residentfal assets. 9 The City Commission of Salina will have committed to providing the highest quality of city services possible within available resources. The City Commission recognizes their role and responsibility to provide the needed policy directfon and resources to its administratfon. At the same tfme, the city’s administratfve personnel are committed daily to transforming this directfon and resources into the highest possible quality of municipal services, consistent with the expectatfons of both the City Commission and the citfzens of Salina. Downtown Salina will be a thriving and vibrant place. It will include an artfstfc flair that complements diverse and successful business development, including: entertainment, professional services, restaurants and retail development. In additfon, the downtown will include residentfal uses and places to congregate consistent with the desired, mixed-use actfvity. Salina will be supportfve of life-long learning through all forms of educatfon, including elementary and secondary educatfon, higher educatfon and vocatfonal / technical training. Special initfatfve will be taken to advance the presence and community impact of postsecondary educatfon. Salina will be a town that is respectiul of its heritage. Throughout Salina, the adaptfve reuse of historic and architecturally significant buildings will be encouraged, along with the potentfal rehabilitatfon of brick streets in locatfons such as the downtown. In additfon, Salina will begin making efforts to be an environmentally friendly community. Salina will encourage and be supportfve of industrial development, economic expansion, market-driven tax base growth, and home grown entrepreneurialism. Special emphasis shall be placed on redeveloping the Airport and South Industrial Area and the reclamatfon of environmentally disadvantaged propertfes for higher and better use. Shared Vision Statement 10 Strategic Goals STRATEGIC GOALS FOR OUR COMMUNITY Amended by Resolution 17-7428 by the Board of Commissioners on the 23rd day of January 2017. GOAL #1: THE CITY WILL CREATE A COMMUNITY OF MIXED-USE, QUALITY DEVELOPMENT AND REDEVELOPMENT. Actfon Items  Annually, identffy three to four priority zoning/subdivision code updates to complete in order to ensure the city’s development codes conform to the Comprehensive Plan  Identffy what amenitfes should be required within the city’s subdivision regulatfons versus those amenitfes that are considered desirable, but not required  Determine the city’s specific role regarding property development and aggregatfon  Establish sound mixed-use criteria and inventory geographical areas of the city where market-driven, mixed-use development can be supported  Determine the most effectfve zoning and other land-use tools to encourage and support desired mixed-use development  Research best practfces in other citfes  Revise existfng ordinances and policies to accommodate growth and development objectfves  Research optfons for development financing and determine the most equitable and cost-effectfve development financing strategies  Develop an inventory of land ownership in areas designated for future development or redevelopment  Utflize designated geographical master planning as a tool to integrate desired mixed-use development  Educate the development community about mixed-use development  Facilitate the development of the planning initfatfve for the northern area of Salina  Facilitate development in “under-valued” areas of the community to encourage infill growth  Facilitate an annual meetfng with the Planning and Zoning Commission to review key aspects of the Comprehensive Plan, related aspects of the Strategic Plan and to familiarize members of overall City Commission land development goals  City staff will create a formal means to annually report to both the Planning Commission and City Commission progress on related development code updates and implementatfon of goals/actfon items contained in the Comprehensive Plan  Commit to maintaining road, water and sewer infrastructure at levels to support a growing, high-quality community 11 GOAL #2: THE CITY WILL CREATE A UNIFORMLY MANAGED AND MASTER PLANNED KENWOOD PARK / OAKDALE PARK DESTINATION AREA FEATURING RECREATION, TOURISM, ENTERTAINMENT, HOTEL LODGING, SURROUNDING MIXED-USE DEVELOPMENT, GREEN SPACE AND A DIRECT LINKAGE TO DOWNTOWN. Actfon Items  Overcome river channel challenges  Research financing alternatfves and develop an acceptable financial plan to support future area development  Consider long-term facility improvements to the Bicentennial Center that preserve the facility and enhance the facility’s competftfve potentfal GOAL #3: THE CITY WILL PROVIDE THE HIGHEST QUALITY OF SERVICES, CONSISTENT WITH GOVERNING BODY DIRECTION, AVAILABLE RESOURCES AND STAFF COMMITMENT TO QUALITY. Actfon Items  Solicit consultant proposals, engage the City commission in final scoping and procure services for a comprehensive park master plan. The plan shall be complementary to the YMCA and other recrea- tfon providers within the community  Determine the most effectfve approach to local economic gardening and to retaining, growing and recruitfng “quality” and “premier” level jobs, with a focus on higher level technical knowledge  Finalize incentfve policies with the new Salina Community Economic Development Organizatfon  Determine methods to measure the quality and performance of services that are currently provided, and establish related “benchmarks”  Establish a reportfng framework for the City Commission and the public regarding the measurement and attainment of service performance levels  The City Commission will maintain its commitment to the municipal organizatfon by providing directfon and resources that will allow them to meet established expectatfons  Develop methods for achieving greater accountability for the final quality of public infrastructure projects  Contfnue to enhance partnering and improve relatfonships with Saline County, with special emphasis on establishing a positfve working relatfonship with the new 2017 County Commission in order to ad- dress the many issues important to both entftfes, including: Kenwood Park, landfill tfpping fees, road annexatfon, etc. Strategic Goals 12 Strategic Goals  Maintain a stable operatfng budget for the delivery of core public services, while investfng as many financial resources as practfcally possible into maintaining and developing the public infrastructure  Annually, adopt an operatfng budget that provides for meaningful increases to the General Fund ending fund balance untfl it reaches the target level. Special emphasis is placed on building up the General Fund budgeted fund balance for 2017 and 2018  Contfnually identffy and implement opportunitfes to combine complimentary City service functfons, while forming similar service partnerships within the community  Encourage policing initfatfves to reduce crime in the community  Monitor and fully employ the return on investment from the Contfnuous Process Improvement Initfatfve (CPI) utflizing Lean  Actfvely recruit prospectfve board members that have a “big picture” perspectfve of their role with the City  Consider and possibly prepare for a spring of 2016 sales tax renewal electfon  Initfate instftutfonal and community conversatfon about illicit drug use and enforcement actfvitfes  Review and enhance the current training provided to new board members with regard to the dutfes and responsibilitfes they assume  Instftute a more structured approach to weekly study sessions, including a statfc startfng tfme and strict tfmelines for the staff presentatfon, questfons and answers, public input, directfon to staff, and end tfme GOAL #4: THE CITY WILL MAINTAIN GROWTH AND DEVELOPMENT POLICIES THAT ARE UPDATED TO REFLECT CURRENT CONDITIONS AND DESIRED GROWTH DIRECTION. Actfon Items  Review the current special assessment policy related to residentfal development and recommend updates to the City Commission by mid-2017 for consideratfon and possible adoptfon  Determine the feasibility of existfng infrastructure that will support growth guided by the Comprehensive Plan  Review the city’s utflity extension policies  Review the city’s annexatfon policies  Review and negotfate with Saline County officials a new interlocal agreement which deals with fringe development land-use, platting and building constructfon; and negotfate a long-term roadway ownership and transitfon agreement  Identffy and review areas for redevelopment and new development  Ensure that development codes are reviewed routfnely and reasonably adapted to accommodate aging and historical structures  Promote the growth of all post-secondary educatfonal instftutfons , 13  Complete a housing needs assessment and determine what policies, incentfve or other actfons are necessary to: improve the conditfon of housing and infrastructure, actfvely address and abate nuisances and determine redevelopment opportunitfes within the Comprehensive Plan designated “Area of Change”  Ensure successful creatfon of new community economic development organizatfon and assist to match business prospect employment needs with available, local college/university technical educatfon GOAL #5: THE CITY WILL MAINTAIN A COMMITMENT TO MAKING DOWNTOWN SALINA A VIBRANT ECONOMIC AND SOCIAL CENTER OF THE COMMUNITY. Actfon Items  Pending formal actfon for the redevelopment of downtown, solicit a streetscape design firm in early 2017, finalize the design scope and commence project design  Encourage SDI / BID, City and Chamber of Commerce leadership to work collaboratfvely for the successful development of downtown  Encourage the development of the arts, entertainment, professional services, residentfal living, restaurants and retail in the downtown  Contfnue to support downtown redevelopment and complimentary Smoky Hill River development plans and opportunitfes. Solicit a design firm in early 2017, finalize the design scope and commence project design  Apply a “Look Downtown First” approach to reviewing all relevant development opportunitfes that property fit the venue and have the impact of providing long-term economic stability or growth GOAL #6: THE CITY WILL WORK TO MAKE SALINA A CITY THAT HAS CONNECTIVITY PHYSICALLY AND SOCIALLY. Actfon Items  Construct interstate gateway and entryway markers that communicate Salina’s brand and a message of community pride and progressiveness  Plan for the physical connectfon of the Smoky Hill River with adjacent linear parks through development of river way trail plan, working in coordinatfon with the Friends of the River  Promote public and private partnerships for community projects and service endeavors  Fully support public access to informatfon and government transparency of operatfons  Commit to encouraging and partfcipatfng in open citfzen/community engagement utflizing adequate staff resources to effectfvely develop an engagement strategy, utflizing Internet social media and engagement tools, applying other broad-based community engagement methods and the development of neighborhoods as directed by the City’s Comprehensive Plan  Take steps to encourage ongoing volunteerism in city programs and services Strategic Goals 14 Strategic Goals GOAL #7: THE CITY WILL RECOGNIZE THE IMPORTANCE OF A HEALTHY COMMUNITY AND ITS NATURAL RESOURCES, AND WILL MAKE PRACTICAL EFFORTS TO PRESERVE THEM. Actfon Items  Comprehensive review of community-wide, curbside recycling program, including the completfon of a business plan by mid-2017 and a final policy decision on community Recycling by the end of 2017  Review of practfcal strategies to make Salina an environmentally friendly community  Ensure the quality of the public water supply is of the highest quality and adequately conserved for current and future needs  The Smoky Hill River Renewal Master Plan (February, 2011) will be used as the guiding policy document for the old river channel area and will be referenced for future infrastructure planning and improvements related to the river channel and the immediate adjacent area  Staff is hereby directed to contfnue to work in a partnership with the Friends of the River Foundatfon to communicate the Master Plan components, address questfons, coordinate river clean-ups, pursue funding optfons and sources, monitor Smoky Hill River flows and quality, monitor storm drain flows and quality, and secure recreatfonal water rights from the Smoky Hill River and Lakewood Park  Determine the most effectfve way to clean out the existfng Smoky Hill River channel to ensure adequate water flow, reductfon of future sedimentatfon and necessary storm water storage capacity  Complete the feasibility study/remedial investfgatfon of the groundwater contaminatfon associated with the former Schilling Air Force base and finalize efforts with the U.S. Department of Justfce to negotfate a full and complete settlement 15 Organizational Chart POSITION SUMMARY (not including elected or Contractual/Seasonal positfons) 2014 2015 2016 2017 2013 2018 FULL-TIME 463 473 473 475 465 476 PART-TIME 12 10 10 10 14 9 Total FTE 475 483 483 480 479 485 Please see Department pages for descriptfons of changes in staffing levels CITIZENS CITY COMMISSION Karl Ryan, Mayor Trent Davis Melissa Rose Hodges Mike Hoppock Joe Hay City Manager Jason Gage Deputy City Manager Michael Schrage Continuous Process Improvement Vacant Municipal Court Risk Management Legal Services Clark Mize & Linville Chartered* Greg Bengtson Development Services Lauren Driscoll Building Services Neighborhood Services Planning & Zoning Community Relations Human Resources Natalie Fischer Arts & Humanities Brad Anderson Computer Technology Jack Rolfs Smoky Hill Museum Parks Division Recreation Division Golf Course Facility Maintenance Animal Services *Tony’s Event Center Parks & Recreation Chris Cotton Public Works Jim Kowach Police Brad Nelson Utilities Martha Tasker Finance/Administration Debbie Pack Fire Kevin Royse Engineering Public Services Streets Traffic Control Flood Control Sanitation Solid Waste Central Garage Water Plant Division Wastewater Plant Division Utility Division Water Distribution Wastewater Collection City Clerk Water Customer Accounting Finance Fire Administration Fire Suppression Fire Prevention EMS Administration Patrol Division Support Division Investigative Division 16 Executive Summary July 10, 2017 The Honorable Mayor and Members of the City Commission City of Salina, Kansas Mayor Crawford and Commissioners: As Chief Executfve Officer, a primary duty of the City Manager is to annually prepare and propose to the City Commission a financial business plan for the municipal government. Kansas state statutes (K.S.A. 12-1014) and the budget submittal requirements contained in the City of Salina Financial Poli- cies provide both guidance and the framework for this duty. As a result, it is my privilege to place be- fore the City Commission the proposed 2018 Budget. City staff has been working on the budget in various capacitfes since April. Department directors be- gan with the operatfonal areas of the budget, analyzing the service plans, needs, costs and effectfve- ness related to their departmental operatfons. Various follow-up reviews and revisions at the Finance Department and City Manager’s Office levels addressed the more “strategic” factors of budget alloca- tfons, financial planning and decision-making. As a result of our current transitfon in the finance direc- tor positfon, the accountfng firm of Allen, Gibbs and Houlik, L.C. has provided invaluable consultatfon and hands-on assistance to the Finance Department for the development of this budget. The complete budget document is very lengthy and contains a “line-item” approach to budgetfng for all functfons of city government. The detail portfon is focused on the basic spending units and is in many ways an accountfng document. However, the annual budget has also been viewed by staff and the governing body as a planning document. To assist the City Commission in your review of the ser- vice goal, policy and planning aspects of the budgetary process, with this budget message I have pro- vided a budget overview and summary pages. This includes: tax levy informatfon, budgeted revenues and expenditures, fund balance projectfons, debt service plans and much more. The 2018 budget year is projected to show contfnued improvement over the recent recession years. Real property values have grown by 2.24% total; with existfng property values growing by 1.29% and the value of new development adding the remaining .95%. Sales taxes revenues are budgeted to in- crease by 2.5% for 2018 based on current 2017 projectfons and a presumed stable 2018 retail sales year. The City contfnues to face some expenditure growth due to service demands, while also empha- sizing a healthier General Fund year-end balance. Efforts to control expenditures, including utflizatfon of one tfme opportunitfes, contfnuatfon of the General Fund tax stabilizatfon transfer from the special sales tax, use of the special sales tax to fund certain major equipment purchases and an intense review of operatfonal, line-item requests are on-going. We are contfnuing to implement our “lean manage- ment” philosophy to target reductfons in those areas where it is possible to become more efficient, while maintaining the quality of services provided. We believe this has been very beneficial for stabiliz- ing our operatfonal costs over the last two to three years. 17 Executive Summary BUDGET HIGHLIGHTS  The primary focus in the preparatfon of the 2018 Budget is to maintain service levels and increase capital investment without an increase in the property tax mill levy while also working to ensure fund balances are at or slightly exceeding targeted levels. The 2018 Budget currently provides for an average 3% increase in total salary costs to allow for merit adjustments of up to 3%, depending on individual employee performance, and an across-the-board pay plan adjustment of 2%. Throughout the year, we also review requests for targeted reclassificatfons associated with re- cruitment and retentfon.  The 2018 Budget authorizes a total expenditure level of $99.6 million, net of reserves. If transfers are removed, this amount is reduced to approximately $91 million. The comparable amount for 2017 net of transfers and reserves is $89 million. The increase from 2016 to 2018 is mostly attributable to the increase in budge authority for the Special Sales Tax Fund and the increased General Fund reserve carry-over balance that must be shown as a budgeted expenditure.  General Fund revenues for 2018 (including internal transactfons) total $42,836,248. General Fund expenditures (net of reserves) are budgeted to be $42,201,563. This difference provides a project- ed gain of $634,684 in the General Fund, which is needed to make progress towards the targeted fund balance, which is recommended to go from $5 million to $8.5 million, or 20% of the total ex- penditures.  Total City of Salina property tax mill levy is budgeted to be 27.603, the same as the final mill levy rate for 2017. Please note the final mill levy rate can vary slightly from the budgeted rate due to final determinatfons on valuatfon appeals.  The City of Salina portfon of total property taxes paid by our residents and businesses will contfnue to be approximately 20% of total property taxes paid from all taxing entftfes and we will contfnue to have one of the lowest property tax rates of any first-class city in Kansas. However, this very conservatfve approach also limits our organizatfon’s ability to address many important community needs.  Our recent focus on major street maintenance and rehabilitatfon contfnues in 2018. The budget includes approximately $946,000 for capital projects and $487,000 for basic maintenance from the gas tax and $3.7 million in special sales tax dedicated fully to capital projects. This is consistent with current year spending for street investment. BUDGET OVERVIEW We are seeing some incremental, positfve signs as it relates to the City’s overall financial conditfon and budget health. For the General Fund in 2018, we expect to meet our service and capital invest- ment needs, while also increasing our cash basis fund balance beyond the current year tar- get. This will allow us to adjust the fund balance target and take a healthy step towards it. As a side note, we internally track our fund balance on a cash basis, while it is reflected in our financial statements on a GAAP (Generally Accepted Accountfng Principles) basis. Typi- 18 Executive Summary cally, a GAAP adjusted number is significantly higher than a cash number. As provided for in past years, the proposed 2018 Budget is designed to contain some flexibility for the City Commission to address needs which may arise over the coming year. The City Commission and man- agement have the ability to address additfonal goal-related programs and/or unexpected needs through budget amendments or changing allocatfons, as needed. This flexibility is partfcularly available for capital needs. For most budgeted funds, this proposed budget also maintains reasonable and appropriate con- tfngency funds and unobligated reserves which are at or exceed established financial targets. KEY FINANCIAL POINTS 1. Property Taxes: The proposed budget provides for stability in the property tax mill levy at 27.603 mills, although the 2.24% growth in property values will result in an increase in the actual tax dollars that are received. The additfonal proceeds are combined with other revenue enhancements and budget savings to help stabi- lize the financial positfon of the General Fund. Ad Valorem tax dollars received are antfcipated to in- crease from $11,615,912 to $11,705,894. The total proposed mill levy of 27.603 is allocated among two separate, budgeted funds. The largest al- locatfon of 21.533 mills goes to the General Fund as established under state law. The levy for the Bond and Interest Fund is set to 6.07 mills. This is pretty consistent with the current year allocatfon of the mill levy. Any change in allocatfon is due to a combinatfon of factors, including a fixed debt retfrement schedule, change in in property values, and an aggressive capital improvements program. 2. General Sales Tax: The proposed budget provides revised sales tax projectfons for 2017. Sales taxes have shown a slightly positfve trend in 2017, with year-to-date revenues increasing from the same period in 2017. We have projected the year-end, 2017 growth rate to be at 2.5%, and included that same growth rate for the 2018 projectfons. 3. Special Sales Tax: The City’s special sales tax is at a rate of .4% through September 30, 2016. The rate increased to .75% on October 1, 2016. This revenue is dedicated to economic development, capital improvements and tax sta- bilizatfon in accordance with commitments to the voters. Approximately 92% of the special sales tax is utflized for capital improvements. Of this amount, $1.35 million is allocated to the debt on Kenwood Cove. Approximately $3.7 million is allocated for street improvements. The remaining balance is for oth- er capital and non-capital needs, including but not limited to: park and recreatfonal enhancements, spe- cial projects, economic development funding, equipment replacement and property tax stabilizatfon. 19 Executive Summary ing, equipment replacement and property tax stabilizatfon. 4. Total Expenditures: The 2018 Budget antfcipates cash expenditures of approximately $99.6 million. These budget estfmates are based on a conservatfve approach to expenditure projectfons. Not included in the above estfmates are capital costs of new projects to be financed by general obligatfon bonds and/or special assessments or the share of capital improvement projects attributed to grants. Annual bond payments on major capital projects are reflected as budgeted expenditures in the years these payments are due and over the life of the bond issue. 5. Fund Balances: In the City’s strategic financial planning and management system, achieving the target fund balances as established for all of our budgeted funds remains a critfcal financial objectfve. Fund balances are held for multfple purposes. These include, but are not limited to: rainy day or emergency funds to cover revenue shortialls, large unantfcipated expenditures, ongoing cash flows, coverage for variance in budg- et estfmates, and preservatfon of our bond ratfng. Those funds that do not have designated target fund balances are used primarily for pass-through purposes. The 2018 draft budget provides that all funds, except the General Fund, will end the year meetfng their target fund balance. Please keep in mind that we will have to pay close attentfon to the Golf Course Fund and Central Garage Fund since these are small operatfons which can have significant fluctuatfons. In 2013, the target fund balance for the General Fund was increased to $5 million from $3.6 million (expressed in a cash basis). The adopted City Budgetary and Financial Policies require that the fund balance target be maintained at 15% to 20% of total annual revenues. The Government Finance Offic- ers Associatfng (GFOA) recommends that balances be no less than 2 months of operatfng revenues, which equals 16.7%. That would place the minimum target at $7.1 million, with the preferred target at about $8.5 million. Staff is recommending changing the target balance to $8.5 million at this tfme. For 2018, the General Fund is expected to be approximately $6.4 million (cash basis) at year-end. Reach- ing the target new target level will be a multf-year process and will contfnue over the next few budget years. Enterprise funds are generally set with a somewhat higher target since they do not have the stability of the property tax to rely on. Based on the revenue stream in the Water and Wastewater Fund, the rec- ommendatfon is that the operatfng target balance is changed from $3.5 million to $5 million. 20 Executive Summary 6. Bond Issues: (a) General Obligatfon Bonds – For the year 2018, we expect a normal schedule of general obligatfon (G.O.) bond issu ances. In mid to late 2018, we will hold our regularly scheduled bond issue to finance approved special assessment and City at large projects. As has been our practfce in re cent years, we will also review any potentfal savings that might be realized by refinance ing outstanding debt that is eligible. (b) Temporary Notes – Temporary note financing in 2018 will likely be for special assessment projects as well as for identffied City at large improvements as identffied in the Capital Improvements Pro gram. Temporary notes are used as an affordable, short-term financing tool untfl capital projects are completed and can be bundled together for G.O. bond financing. (c) STAR Bonds – The City will contfnue working towards the issuance of STAR Bonds to help finance the downtown redevelopment efforts that are currently underway. Updates to the Comprehensive Fee Schedule for 2018 Fees and charges for the City of Salina are updated by resolutfon, or are established by authorized admin- istratfve actfon. As reviewed in the study session on July 10, 2017, rates for some fees are proposed to be adjusted for inflatfon between 2% to 3% per year. In some cases there may be larger increases or slight decreases to accommodate cost of service or market pricing consideratfons, or to result in a round num- ber for ease of processing. This has been a past directfve of the City Commission. As always, there are a number of exceptfons to this treatment. Some fees (Alcohol Licenses, for example) are capped by statute. Others are subject to review or requests from Advisory Boards and Commissions (Business Improvement District, Building Advisory Board). The Municipal Court Judge sets the schedule of fines for Municipal Court. Finally, most Parks and Recreatfon fees are set on a programmatfc basis follow- ing the “Parks and Recreatfon Revenue and Pricing Policy” adopted by the City Commission. These fees can change frequently as pro grams are modified or created. A couple of other exceptfons include low amount, flat fees in which small incremental changes have a large percentage affect, and a few new per- mit/inspectfon fees as recommended by the Fire Department. Further changes will be proposed later in the year to major categories including water and sewer rates after more year-to-date informatfon is available to allow for better accuracy in projectfons of revenues, expenses and fund balances. 21 Executive Summary CAPITAL IMPROVEMENTS 2018 Proposed Capital Improvement Program (CIP) – Major Projects The 2017-2021 CIP includes the following projects for 2018, with some minor modificatfons as reflected by current year actfons of the governing body, include:  Waterline Improvements: For waterline improvements, $4 million is scheduled to be financed using revenue bonds or reserve funds. This project is scheduled to replace the oldest and most occluded lines within the City. Constructfon will likely contfnue at least through 2018.  Hike Bike Trail (through 2025): Complete annual segments of the trail improvements. Proposed cost is $50,000 and will be funded from sales tax receipts.  Gateway Interstate Signage (1 of 4): Install “Salina” monument signs east and west on I-70 and north and south on I-135. Proposed cost is $130,000 and will be funded from sales tax receipts.  South Well Field Improvements: The Raw Water Supply Study identffied a number of improvements to the South Wellfield and plant that will be necessary to insure a high quality reliable water supply though 2060. The project will incorporate a number of improvements to existfng facilitfes as well as new facilitfes that may be required. Estfmated cost is $32 million and will be funded through KDHE revolving loan funds. For this project, $3.66 million has been obligated to date for owner’s repre- sentatfve services and the first phase of design-build services. For 2018, staff antfcipates the con- structfon, combined with legal/administratfve costs to be $28.4 million.  Lightfng at ECRA: The CIP for 2018 includes $330,000 from the special sales tax for lightfng replace- ment for East Crawford Recreatfon Area (ECRA).  Smoky Hill River - Final Design: The River Renewal Project focuses on removing sediment, trash and debris removal; re-shaping the banks; constructfng a single accessible hike/bike path; and providing a community gathering place along the downtown portfon of the channel. Total project cost is cur- rently authorized at $27 million, but will likely change in the future due to possible private fundrais- ing and federal funding assistance. The preliminary design has been contracted for in the amount of $3,295,700 in the current year. The final design cost for 2018 is estfmated to be $2,000,000. 22 Executive Summary  Street Enhancement Program: Contfnuatfon of the transportatfon enhancement initfatfve that is funded through the special sales tax is once again recommended. This program focuses on major street maintenance and rehabilitatfon, unpaved streets and entryway/corridor enhancements, traffic controls, sidewalks, etc. The amount scheduled for 2018 is budgeted at $3.7 million.  Parks Capital Improvement Plan, Phase One: Initfal projects identffied in the parks master plan (planning process currently underway) will be funded from the special sales tax in the amount of $170,000.  Police Training Center Constructfon: The Salina Police Department firing range has been used by the Department since 1974. It has a number of serious deficiencies, including safety issues, poor range constructfon, general deterioratfon, and an inadequate training facility. A new facility would encom- pass up to 10 firing lanes, 2 rifle lanes, a garage for high value assets, and a modern classroom facility. Proposed cost: $4,500,000 and will be funded through General Obligatfon bonds. Other Capital Project items included in the 2018 Budget include:  Replace Lightfng for East Crawford Recreatfon Area, Matson Field and Dean Evans: The current lightfng at the East Crawford recreatfon area is more than 28 years old and does not meet minimum industry standards of 30 horizontal foot candles in the infield and 20 horizontal foot candles in the outiield. Current illuminatfon levels are 17 horizontal foot candles in the infield and less than 10 in the outiield. The age of the fixtures is also resultfng in increasing maintenance costs. The new light fix- tures require less than half of the energy as the current fixtures. Cost includes 25 year warranty on maintenance, labor and materials. Estfmated cost is $330,000 and will be funded through sales tax. A formal update to the full Five-Year Capital Improvements Program (CIP) will be completed in late 2018 at which tfme the list of projects will be updated/changed based on priority and Commission guidance. The additfonal revenue received from the increased sales tax will play an important role in allowing the City Commission to prioritfze and identffy funding for projects. Operating Capital The City normally budgets for routfne replacement of new vehicles, equipment, and building mainte- nance and repair. Our process has typically been to budget an “allowance” for these actfvitfes and then prepare for the City Commission a specific list for approval just prior to the beginning of the budget year. Allowances provided in the 2016 budget for this purpose include the following:  Special Sales Tax: The 2018 recommended budget allocates $1,177,500 for major vehicles and equip- ment, and $91,000 for building and facilitfes items that cannot be funded by the General Fund. 23 Executive Summary  Special Parks: For 2018, $194,000 has been allocated for park and recreatfon facility enhancements, consistent with antfcipated revenues from the special alcohol tax allocatfons.  Water and Wastewater: The Water and Wastewater Fund includes a budgetary allowance of $502,000 for vehicles and equipment replacement and $70,000 for buildings and facilitfes. In addi- tfon, $2 million has been set aside for system enhancements to cover the costs of routfne repairs and minor improvements to utflity infrastructure. Reserve Funds: Several capital improvement reserve funds have been established over the years to assist with major capital replacement needs. In general, these funds are allocated resources by budgeted transfers from operatfng funds. They may accumulate fund balances over a number of years. In accordance with Kan- sas budget law, projects financed by these funds must be authorized, but need not be “budgeted” in the same sense as the rest of the operatfng budget. These reserve funds are as follows:  Flood and Drainage: This fund was established in response to community flooding in 1996. The purpose of the fund is to construct flood and drainage control systems to minimize the future effects of localized flooding on the community. The City is authorized to levy up to 1 mill in proper- ty taxes to finance these projects, but has not done so for several years due to financial constraints. There are no remaining resources available for future drainage projects at this tfme. Providing addi- tfonal dedicated resources for this purpose could be done by reinstatfng the mill levy for this need, by transfer of resources from the General Fund, or by allocatfng sales tax revenues for the projects.  EPA Equipment Reserve: This fund was established in regards to the United States Environmental Protectfon Agency (EPA) requirements to provide resources for replacement of equipment at the Wastewater Treatment Plant. This fund is financed through an annual transfer of $60,302 from the Water and Wastewater Operatfng Fund. The balance in the fund is currently $177,000.  Water and Wastewater Improvements Fund: This fund is intended to annually provide resources for economic development related utflitfes infrastructure needs and to save for major development- related projects. The fund has over $9 million in antfcipatfon of major, future capital projects.  Solid Waste Capital Reserve Fund: This fund was established in 2013. Payments on bond and inter- est obligatfons and capital equipment replacement come from this fund. 24 Executive Summary GENERAL PERSONNEL ISSUES 1. Pay Plan – Many positfons within the pay plan were adjusted in 2016 resultfng in an annual increase in salaries of around $600,000. The 2018 budget incorporates an amount equivalent to 4% of annual salaries to be used for merit consideratfon up to 3% and an overall pay plan adjustment of 2%. 2. Health Insurance – The 2018 budget includes an increase in health premiums of 5%. The current plan year does not end untfl January 31, 2018, so final determinatfons on premium levels and plan design will be made later in 2017. 3. Staffing Issues – The 2018 authorized full-tfme employment for the City is 476, with 10 classified part-tfme employ- ees and approximately 350 temporary/seasonal employees utflized throughout the year. The budget, as proposed, includes contfnuing to freeze the hiring of vacant positfons on a case-by-case ba- sis. Future positfon openings will be assessed based on service impact. Since mid-2008, a total of 43.5 full -tfme equivalent (FTE) positfons have been eliminated or frozen through attritfon. AGENCY CONTRACTS AND GRANTS The City has ongoing General Fund operatfng grant relatfonships with various local agencies. These in- clude, but are not limited to: the Salina Area Chamber of Commerce, Salina Downtown, Inc. and the Occu- patfonal Center for Central Kansas (OCCK). This budget has been prepared in accordance with Commission directfon on the funding for these agencies. CONCLUSION Salina is a wonderful community that offers a great quality of life for our residents. We believe that our city government contributes to our community through the provision of quality city services and infrastruc- ture improvements. Salina citfzens have high aspiratfons for the community and high expectatfons for lo- cal government performance. We strive contfnually to meet and exceed those expectatfons. We also rec- ognize that our residents and business people expect the highest level of efficiency, effectfveness, effort, and service. 25 While we have consistently worked to improve our overall financial positfon, we antfcipate that 2017 will once again be a challenging budget year. It is for this reason that staff is making budget recommendatfons that will realign our organizatfon and establish a roadmap to future financial stability. However, we contfn- ue to struggle to meet all of our community’s service delivery and infrastructure needs, and public expectatfons, due to limited funding. Our prioritfes are governed by the City’s Strategic Plan, Comprehen- sive Plan and related guidance from the City Commission. Staff contfnues to remain focused on providing the best value to our citfzens with the resources available. The City’s efforts do not start and end with approval of the annual budget. The work of effectfve budgetfng and financial management is a year-round actfvity. The City Commission provides contfnuing policy direc- tfon and the policy framework to the staff at study sessions, regular meetfngs and workshops. That guid- ance is used in future budget formulatfon. In additfon, current year budgets must remain fluid and adapta- ble to changing goals, needs and circumstances. Efficient management of budgeted programs and projects is essentfal throughout the year. This proposed budget represents the best efforts of staff. It is consistent with your adopted financial poli- cies and designed to meet your major and minor goals. It is now placed before the governing body for its consideratfon, modificatfon and eventual adoptfon. Once adopted, we will give our best professional efforts to implement this budget in an efficient manner and achieve contfnued success through it. The community of Salina and its municipal government are moving confidently forward. Your staff be- lieves that the proposed 2018 Budget is a major part of what will allow us to contfnue to progress and prosper as a community. Respectiully submitted, Jason A. Gage City Manager Executive Summary 26 Executive Summary ACKNOWLEDGEMENT Formulatfng the annual budget document is a team effort, and the culminatfon of countless hours of work by numerous City staff members. At the department level, senior managers and staff evaluate their people, program and project needs and goals. They do a thorough and thoughtiul job, resultfng in rea- sonable and responsible requests. Finance Department staff work with the City Manager on in-depth fis- cal analysis and long-range impacts of decisions, and presents the informatfon in a formal process. All team members deserve shared credit for an outstanding end product. 27 City Profile Location and Size The City of Salina is located in north central Kansas, near the geographic center of the contfguous United States. It is the seventh largest city in Kansas, with a 2015 U.S. Census Bureau estfmate of 47,707. The City is the county seat for Saline County which had an estfmated 2015 U.S. Census Bureau populatfon of 55,691. Situated at the intersectfon of Interstate Highways 70 and 135, the City of Salina serves as the industrial, medical, retail, trade and service hub for north central Kansas. Kansas City, Kansas, and Wichita, Kansas, are 175 and 95 miles away, respectfvely, via the direct access of these two major highways. The City en- compasses a total area of approximately 23 square miles. Government The City has had a Commission-City Manager form of government since 1921. The Commission is com- prised of five members elected at-large. Each year the Commission chooses one member to act as Mayor. The City Manager is appointed by the Governing Body and acts as its primary agent in accordance with state statute. Other city officers and employees are appointed by the City Manager. The Governing Body is responsible for the policy determinatfon, and the City Manager is responsible for the administra- tfon of the municipal government. Population The City of Salina has a populatfon that is approaching metropolitan area status. This is defined by the U.S. Census Bureau as citfes with 50,000 inhabitants or more. According to the U. S. Census Bureau, the City’s citfzens had a median age of 36 years in 2015. The following table and graph show the populatfon for the City for selected years as provided by the U.S. Census Bureau. U.S. Census Year Bureau Population 2015 47,707 2014 47,867 2013 47,846 2012 47,901 2011 47,910 Educational Facilities The City of Salina has a very complete and diverse educatfonal system from the primary level up to its higher educatfonal instftutfons. Unified School District No. 305 provides public educatfon through its eight elementary, two middle, and two senior high schools. Current enrollment is 7,369. The District also operates alternatfve educatfon, vocatfonal-technical, and special educatfon schools. 28 City Profile Additfonally, there are a number of parochial instftutfons that operate two grade schools, two junior high schools, and one senior high school. A military school is located in the City and operates both a grade school and high school. The City is home to five regional or private upper-level specialty schools. The Kansas Highway Patrol has a training academy located in Salina. Kansas State University at Salina. The University offers a variety of two- and four-year aviatfon and tech- nology degree programs. Areas of emphasis include civil, electrical and mechanical engineering technolo- gies, aeronautfcal studies, and avionics. The campus is located entfrely within the boundaries of the Sa- lina Airport Industrial Center. Approximately 1,000 students are currently enrolled in the school. Kansas Wesleyan University. Kansas Wesleyan University was founded in 1886 and is located within the City. Currently, Kansas Wesleyan maintains an enrollment of approximately 850 students, the majority from Kansas and surrounding states. The school, based on a liberal arts foundatfon, offers more than 27 major programs, including graduate studies. Evening degree completfon programs for adults are also available. Kansas Wesleyan is a member of the Associated Colleges of Central Kansas, a consortfum of six academic instftutfons within 70 miles of the University through which students may enroll in courses and utflize resources. Transportation In additfon to I-70 and I-135, US-81 and US-40 also intersect Salina. Several freight companies provide motor freight service in Salina with direct and connectfng schedules to all citfes in the United States. Bus service is available at regular intervals during each day in all directfons. Union Pacific gives the City rail service in four directfons out of the City and provides daily package-car service in and out of Salina. There are approximately 8 daily freights stopping in the City. Existfng termi- nals have adequate capacity to handle present and greatly increased future capacity. Approximately 30 miles of storage tracks are available. The City is served by the Salina Regional Airport offering daily flights to Denver. Health Facilities The City is served by Salina Regional Health Center (“SRHC”), a 394-bed (223 staffed) regional facility. SRHC is an acute care facility for the diagnosis and treatment of all types of diseases and conditfons, and includes a cancer treatment center and two medical office buildings. The instftutfon is also a 50% partner in a separate surgical hospital adjacent to the Asbury campus of SRHC. Several other facilitfes providing mental health services, counseling, and alcohol and drug dependency treatment programs are located in the City. 29 City Profile Financial Institutions Four banks are headquartered in the City and reported combined deposits in excess of $518 million as of December 31, 2015. A savings bank has a branch office in the City. There are several credit unions availa- ble in the city. (Source: Kansas Bank Directory) Pension and Employee Retirement Plans The Issuer partfcipates in the Kansas Public Employees Retfrement System (“KPERS”) established in 1962, as an instrumentality of the State, pursuant to K.S.A. 74-4901 et seq., to provide retfrement and related benefits to public employees in Kansas. KPERS is governed by a board of trustees consistfng of nine mem- bers, including four members appointed by the Governor subject to confirmatfon by the State Senate, one appointed by the President of the Senate, one appointed by the Speaker of the House of Representa- tfves, two elected by members and retfrees of the retfrement system, which must be members of such system, and the State Treasurer. Members of the board of trustees serve four‑year terms and elect a chairperson annually. The board of trustees appoints an Executfve Director to serve as the managing officer of KPERS and employs a staff of approximately 95 people. As of December 31, 2014, KPERS serves over 295,000 members and approximately 1,500 partfcipatfng employers, including the State, school districts, countfes, citfes, public libraries, hospitals and other gov- ernmental units. KPERS administers the following three statewide, defined benefit retfrement plans for public employees: (a) Kansas Public Employees Retfrement System; (b) Kansas Police and Firemen’s Retfrement System; and (c) Kansas Retfrement System for Judges. These three plans are separate and distfnct with different membership groups, actuarial assumptfons, ex- perience, contributfon rates and benefit optfons. The Kansas Public Employees Retfrement System is the largest of the three plans, accountfng for more than 95% of the members. (group of pre-1962 Board and University of Kansas Hospital Authority employees known as the “TIAA Group”), special members of the Local Group. ECONOMIC INFORMATION CONCERNING THE CITY The City of Salina benefits from its locatfon at the junctfon of Interstate Highways 70 and 135. This con- venient locatfon has drawn numerous natfonal and regional companies to open manufacturing or distri- butfon centers in or adjacent to the City. Such companies include Schwan’s Global Supply Chain, Inc., Sa- lina Vortex, GeoProbe, Bergkamp, Kasa Industrial Controls, Premier Pneumatfcs, Great Plains Manufactur- ing, PKM Steel, Crestwood Cabinets, McShares, Inc., Pepsi Cola, ElDorado Bus, Exide Battery, Advance Au- to Parts Distributfon Center, and Philips Lightfng. Currently, manufacturing, retail trade, and service in- dustries rank as the three primary employers in the City. No single industry is dominant. The government sector and wholesale trade industries make up the second tfer of Salina employ- ers. 30 City Profile The City serves as a 24-county regional trade center for north central Kansas. Many individuals and busi- nesses within a 70-mile radius travel to the City to purchase consumer goods and services. This designa- tfon as a regional trade center is supported by the fact that the City had the third highest “trade pull fac- tor” of all Kansas first class citfes in 2012 according to Kansas State University. City trade pull factor is computed by dividing the per capita sales tax of a city by the statewide per capita sales tax. Saline County is located in the center of one of the most productfve agricultural areas in the United States. In 2012, 674 farms were located on 364,468 acres. Farm crops were valued at over $84 million harvested on 215,740 acres. Cattle and milk produced was valued at over $24 million. Salina is a city centered more on industry than agriculture. Currently, there are approximately 100 man- ufacturing and processing companies located in the City. The City, Saline County, the Chamber of Com- merce, and the Salina Airport Authority have developed several economic incentfves which can be offered as inducements to opening industrial facilitfes. These include property tax abatement for basic industry, the waiving of building permit and inspectfon fees, refunding of sales tax paid on machinery and equipment, and providing training for employees through the Salina Area Technical College and the Kansas State University at Salina. Additfonally, a “build-to-suit-tenant” agreement is available on sites in the Airport Industrial Center that can provide 100% financing for land and building costs. USD 305 is nearing completfon of $100M of facility renovatfons and constructfon that includes renova- tfons and expansion of each elementary school in the community, renovatfon to Salina Central High School and new constructfon of Salina South High School. In January of 2017, the City Commission took several actfons authorizing the initfatfon of a downtown redevelopment project with an estfmated value of $150M. Key elements include a $12.65M downtown streetscape improvement, constructfon of a $20M downtown Homewood Suites Hotel, constructfon of “The Alley” family entertainment complex, renovatfon of the Stfefel Theatre, constructfon of a car muse- um and renovatfons of various storefronts and spaces in downtown The City also completed construc- tfon of a $12M multf-purpose athletfc field house in the downtown in July of 2017. Other development in the community includes a $9.2M renovatfon of the former Bank of America build- ing into the Kansas University School of Medicine– Salina Campus, constructfon of multfple hotels, con- structfon and renovatfon of various restaurant and retail locatfons and contfnued platting and construc- tfon of residentfal subdivisions throughout the community. The community has 1,200 acres of industrial sites available in North Salina, the South Industrial District and the Airport Industrial Center. Sites range in size from 1 to 240 acres and are available for aviatfon, manufacturing, and distributfon and warehouse businesses. 31 Budget Process Each August, the City Commission adopts an annual budget which serves as the primary policy document for City operatfons over the course of the following year. The scarcity of resources and stewardship of public funds makes the budget process vital to government operatfons. In additfon to the input of citf- zens, Commission members and staff, the annual budget is created in an environment governed by State law, Generally Accepted Accountfng Principles (GAAP) and City policy. State Statutes Statutes of the State of Kansas govern the operatfng budget process. Three primary statutes must be ob- served in the annual budget process: the Budget Law, the Cash Basis Law and the Debt Limit Law. Basics of the municipal budgetfng process are outlined in the Budget Law—KSA 79-2925, et seq. Specifically, those statutes require that citfes:  Prepare annual, itemized budgets.  Present the budget no later than August 1.  Do not budget contfngency amounts greater than 10 percent of budgeted expenditures.  Do not budget fund balances (for applicable funds) of more than 5 percent of expenditures.  Provide notfce of a public hearing no less than 10 days prior to the hearing.  Provide the adopted budget to the County Clerk by August 25th. The State’s Cash Basis Law is outlined in K.S.A. 10-1101 et seq. which includes the following:  No city can create an indebtedness greater than the funds in the city’s treasury.  A city can issue “no fund warrants” by a resolutfon of the governing body declaring an extraordinary emergency. The Debt Limit Law is contained in K.S.A. 10-308 et seq. These statutes limit the total debt of a city to no more than 30 percent of the assessed valuatfon of the city. Basis of Accounting Kansas legally requires a modified, accrual basis of accountfng. In the Modified Accrual basis, revenues are not recognized untfl received and are available to use for expenditures. Expenditures are recognized when the a liability is incurred. Modified Accrual basis differs from a Cash Basis system where transac- tfons are recorded only when monies change hands. The Modified Accrual method is similar to the registry of a check book, where transactfons are recorded when checks are written, whether they are immediately cashed or not. Incoming revenues are only rec- orded when they are received and available for expenditures. This approach prevents the City from over- spending resources. The basis of budgetfng is the same as the basis of accountfng used in the City’s au- dited financial statements. Budgetary Controls Budgets for local governments are a plan for spending, but spending is legally limited to approved amounts. The City cannot spend more than is budgeted for each fund. If more is needed, a budget adjustment, or amendment, must be approved. A budget amendment must be approved through the same steps as the original budget adoptfon. 32 Budget Calendar Budget Calendar Budget preparatfon is a contfnuous process. Budgets are adopted in the middle of one calendar year for implementatfon in the next year. Formal discussions about the budget begin no later than March of each year and conclude with the adoptfon of the budget in August. Financial Policies The City of Salina has adopted financial policies that establish the guidelines for the following areas:  Accountfng, Auditfng, Financial Reportfng  Capital Improvement Program  Cash Management  Debt Management  Fund Balance  Investment of City funds  Operatfng Budget  Revenues These policies are provided in full in Appendix D. 2018 Budget Calendar March-April City Manager and Finance Director discuss budget prioritfes & outlook May Department Heads draft 2017 revision and 2018 budget requests May-June Finance Director, City Manager and Department Heads discuss budget needs for 2018 June 5th City Commission Study Session: Prior year and year to date performance; budget process and calendar; budget goals July 10th City Commission Study Session: Fee schedule/Review 2018/2017 Revised budgets July 17th City Commission Study Session: Review of CIP/Fund Balances. July 25th City Commission Study Session: Issues and Optfons City Commission Meetfng: Approve the budget, sets the public hearing and authorizes publicatfon. August 7th City Commission Study Session: Final Issues and Optfons August 14th City Commission meetfng: Public Hearing held. August 21st City Commission Meetfng: Adoptfon of 2018 budget, Appropriatfons Ordi- nance and Vehicle and Equipment Approval August 25th Certfficatfon forms for 2018 budget are filed with the Saline County Clerk. 33 Mill Levy Comparison 2017 2018 BUDGETED FUND LEVY LEVY REVENUE 2018 General $9,129,492 $9,242,429 $9,242,429 Bond and Interest $2,486,420 $2,473,993 $2,473,993 ------------------- --- -------------------- --- -------------------- --- Total $11,615,912 $11,716,422 $11,716,422 ========== =========== =========== Total Mills Levied 27.311 27.603 Assessed Valuation $425,040,911 $430,538,553 Total Growth in Assessed Value $5,497,642 Percent Growth 1.29% Growth Rate Attributable to New Development .96% Growth Rate Attributable to increase in value of existing property .28% County Clerk Tax Delinquency Rate 1.01% Assessment Delinquency 2.37% Valuation and Tax Growth Detail Valuation Taxes Tax Growth Growth from New Improvements $4,021,989 $111,019 .96% Growth From Added Territory $0 $0 0.00% Growth in Personal Property ($1,094,088)) ($30,200) -9.30% Growth on Base Property $1,475,653 $ 40,732 .36% Total Growth $4,403,554 $121,551 1.08% 34 Revenue Summary FundPropety TaxesSales TaxesOther TaxesInter-GovernmentalEMS FeesMunicipa Court feesOther Fees & ChargesOther RevenuesInterfund TransactionsGrand TotalGeneral9,971,026$ 13,491,897$ 6,838,250$ 30,301,173$ Bond and Interest2,893,993$ 1,519,959$ 302,500$ 2,150,000$ 6,866,452$ Special Sales Tax: Capital8,578,025$ 5,000$ 8,583,025$ Special Sales Tax: Econ Dev332,818$ 2,000$ 334,818$ Arts & Humanities370,350$ 112,500$ 525,000$ 1,007,850$ BID89,175$ 15$ 89,190$ Tourism1,640,160$ 180$ 1,640,340$ Neighborhood Parks10,000$ 500$ 10,500$ Special Parks & Rec190,092$ 4,000$ 194,092$ Special Alcohol216,086$ 216,086$ Special Gas Tax1,425,000$ 6,000$ 160,000$ 1,591,000$ Becentennial Center720,000$ 720,000$ Workers Comp Reserve2,500$ 250,000$ 252,500$ Health Insurance7,044,200$ 10,000$ 7,054,200$ Central Garage5,000$ 12,540$ 1,305,000$ 1,322,540$ Sanitation3,048,426$ 2,500$ 3,050,926$ Solid Waste2,369,000$ 53,310$ 475,000$ 2,897,310$ Golf Course26,000$ 799,900$ 50,000$ 875,900$ Water and Wastewater20,289,600$ 215,000$ 122,200$ 20,626,800$ Grand Total12,865,019$ 22,428,740$ 8,478,410$ 1,831,178$ -$ -$ 35,545,610$ 778,545$ 5,707,200$ 87,634,702$ 2018 Budget Revenues 35 Key Revenues 2014 Actual 2015 Actual 2016 Actual 2017 Revised 2018 Budget Property Taxes General Fund 8288875 8256081 8024698 8938306 8871050 Bond and Interest Fund 2578095 2765813 3092407 2458189 2528993 Total Property Taxes 10866970 11021894 11117105 11396495 11400043 Vehicle Taxes General Fund 962452 1002014 1017980 1016439 1078976 Bond and Interest Fund 282567 311602 337108 374873 365000 Total Vehicle Taxes 1245019 1313616 1355088 1391312 1443976 Sales Taxes General Fund 12688980 12957191 12780891 11879028 13491897 Sales Tax Capital Improvement Fund 4461053 4558035 4774510 7910207 8910843 Total Sales Taxes 17150033 17515226 17555401 19789235 22402740 Franchise Fees General Fund 5611678 5748765 5147715 5215263 6838250 Total Franchise Fees 5611678 5748765 5147715 5215263 6838250 Public Safety Revenues General Fund EMS Fees 1769672 1860095 2184472 1975548 2200200 General Fund County EMS 877163 684759 989621 795000 995000 General Fund Municipal Court 1554950 1421304 1200180 979469 1550000 Total Public Safety Revenues 4201785 3966158 4374273 3750017 4745200 Intergovernmental (State) Liquor Tax (All Funds 517929 553665 533455 430768 576276 Special Gas Tax Fund 1388637 1418249 1400876 1435031 1425000 Total Intergovernmental 1906566 1971914 1934331 1865799 2001276 Recreation and Cultural Revenues General Fund 1178516 1199363 1041866 942922 1224700 Tourism Fund 1417582 1858992 1600512 1616808 1640160 Arts and Humanities Fund 486198 433607 434713 431258 480850 Total Recreational and Cultural Revenues 3082296 3491962 3077091 2990988 3345710 Special Assessments Bond and Interest Fund 1809992 1658533 1668694 1538903 1635000 Total Special Assessments 1809992 1658533 1668694 1538903 1635000 Enterprise Fees Sanitation Fund 2536795 2543119 2694654 2811232 3048426 Solid Waste Fund 2595475 2642443 2315385 2717605 2418310 Golf Fund 858823 850666 836572 873837 875900 Water & Wastewater Fund 18083591 18954385 19063468.5 19691537 20601800 Total Enterprise Fees 24074684 24990613 24910079.5 26094211 26944436 Total, All Key Revenues 69949023 71678681 71139777.5 74032223 80756631 36 Expense Summary 2018 Budget Expenses Fund Capital Outlay Contractual Services Debt Service Employee Benefits Interfund Ben-efits Personnel Services Reserves Supplies Transfers Grand Total Arts & Humanities $ 30,500 $ 480,492 $ 59,768 $ 80,214 $ 337,840 $ 59,818 $ 1,048,632 Bicentennial Center $ 762,331 $ 762,331 BID $ 89,190 $ 89,190 Bond and Interest $ 7,248,107 $ 7,248,107 Central Garage $ 20,500 $ 48,000 $ 33,801 $ 66,700 $ 204,259 $ 1,053,955 $ 10,000 $ 1,437,215 General $ 1,119,679 $ 7,569,964 $ 4,226,291 $ 4,219,834 $ 21,984,580 $ 4,664,162 $ 2,054,401 $ 810,000 $ 46,648,910 Golf Course $ 25,000 $ 113,842 $ 44,191 $ 43,140 $ 332,668 $ 279,612 $ 25,000 $ 863,453 Health Insurance $ 106,480 $ 5,524,005 $ 571,945 $ 200,000 $ 6,402,430 Neighborhood Parks $ - $ - Sanitation $ 362,936 $ 958,665 $ 106,390 $ 169,289 $ 606,100 $ 268,717 $ 411,500 $ 2,883,597 Solid Waste $ 346,760 $ 332,602 $ 80,307 $ 140,412 $ 491,463 $ 306,610 $ 1,175,000 $ 2,873,154 Special Alcohol $ 216,086 $ 216,086 Special Parks $ 194,000 $ 194,000 Special Gas Tax $ 946,243 $ 486,958 $ 1,433,201 Special Sales: Econ Dev $ 458,840 $ 458,840 Special Sales: Capital $ 6,309,362 $ 2,568,350 $ 8,877,712 Tourism $ 893,000 $ 685,000 $ 1,578,000 Water/Wastewater $ 2,913,400 $ 2,297,286 $ 2,620,000 $ 474,612 $ 755,235 $ 3,088,353 $ 2,962,313 $ 6,180,000 $ 21,291,198 Workers' Comp Re-serve $ 281,305 $ 300,000 $ 581,305 Grand Total $ 12,268,380 $ 14,608,083 $ 9,868,107 $ 10,549,366 $ 6,046,768 $ 27,045,263 $ 5,164,162 $ 7,472,384 $ 11,864,850 $ 104,887,361 37 Fund Balance Comparison Fund 2015 Actual 2016 Revised 2017 Revised 2018 Budget "Target" Balance Tax Funds: General 3,448,702$ 3,433,588$ 5,056,956$ 5,827,991$ 5,000,000$ Bond and Interest 176,034$ 1,225,712$ 5,265,221$ 5,018,607$ 200,000$ Total Tax Funds 3,624,736$ 4,659,300$ 10,322,177$ 10,846,598$ 5,200,000$ Special Revenue: Special Sales- Capital 1,558,286$ 1,053,894$ 2,395,903$ 2,101,216$ 200,000$ Special Sales - ED 896,399$ 1,104,402$ 2,314,524$ 2,190,502$ 50,000$ Arts and Humanities 138,081$ 154,132$ 106,130$ 123,096$ 100,000$ BID 3,867$ 7,962$ 12,625$ 12,625$ -$ Tourism -$ -$ 367,273$ 429,433$ -$ Neighborhood Parks 98,413$ 49,951$ 22,945$ 33,445$ -$ Special Parks 74,420$ 104,905$ 110,717$ 106,909$ 50,000$ Special Alcohol 5,477$ 134$ 278$ 278$ -$ Special Gas 298,027$ 382,259$ 735,791$ 893,589$ 500,000$ Bicentennial Center 57,222$ 41,341$ 57,537$ 15,205$ -$ Total Special Revenue 3,130,192$ 2,898,980$ 6,123,723$ 5,906,299$ 900,000$ Internal Service: Workers' Comp Reserve 750,011$ 875,896$ 827,940$ 799,135$ 750,000$ Health Insurance 1,161,999$ 1,604,480$ 1,537,925$ 2,189,694$ 1,500,000$ Central Garage 30,021$ 165,078$ 9,311$ 24,636$ 100,000$ Total Internal Service 1,942,031$ 2,645,454$ 2,375,177$ 3,013,464$ 2,350,000$ Enterprise: Sanitation 1,033,121$ 1,041,378$ 1,568,736$ 1,736,065$ 500,000$ Solid Waste 2,216,403$ 2,815,213$ 3,674,249$ 3,698,396$ 500,000$ Golf Course 163,680$ 102,017$ 43,107$ 55,551$ 200,000$ Water and Sewer 9,448,147$ 9,397,108$ 11,259,430$ 10,534,730$ 4,000,000$ Total Enterprise 12,861,351$ 13,355,716$ 16,545,521$ 16,024,741$ 5,200,000$ Total All Funds 21,558,310$ 23,559,450$ 35,366,598$ 35,791,102$ 13,650,000$ 38 Page left blank intentfonally 39 GENERAL FUND REVENUES 40 General Fund Revenue 2015 2016 2017 2018 ACTUAL ACTUAL REVISED BUDGET Real Estate & Pers Prop $ 8,042,798 $ 7,955,847 $ 8,833,758 $ 8,691,050 Revitalizatfon Rebate $ - $ 68,851 $ 104,548 $ - Delinquent Property Tax $ 213,283 $ 185,221 $ 157,054 $ 180,000 Payment in Lieu of Tax $ 13,935 $ (14,158) $ 27,606 $ 20,000 Vehicle Tax $ 1,002,014 $ 1,017,981 $ 1,016,439 $ 1,079,976 Recreatfonal Vehicle Ta $ - $ - $ - $ 1,026 16/20 M Tax $ - $ - $ - $ 2,665 Sales Tax--Countywide $ 7,272,266 $ 7,226,045 $ 6,680,262 $ 7,628,897 Sales Tax--City $ 5,658,545 $ 5,554,846 $ 5,198,766 $ 5,863,000 Franchise Tax - Gas $ 982,746 $ 799,288 $ 869,623 $ 900,000 Franchise Tax - Electri $ 2,996,720 $ 3,650,651 $ 3,332,328 $ 3,888,250 Franchise Tax - Telepho $ 116,329 $ 126,552 $ 469,842 $ 120,000 Wireless Com. Franchise $ - $ 23,649 $ 4,756 $ 40,000 Franchise Tax - Cable $ 553,187 $ 531,028 $ 522,107 $ 550,000 Franchise - Water/Waste $ 1,000,000 $ - $ - $ 1,200,000 Host Fee - Solid Waste $ 100,000 $ - $ - $ 120,000 Video Service Franchise $ 14,860 $ 16,549 $ 16,608 $ 20,000 Liquor Tax $ 184,555 $ 177,819 $ 143,590 $ 192,092 Federal Grants $ - $ - $ - $ 30,000 Oil Well Lease $ 3,008 $ 2,170 $ 3,164 $ 6,550 Administratfve Fees $ 30,869 $ 24,932 $ 4,287 $ 40,000 Tax Exemptfon Fees $ 275 $ 300 $ 500 $ - Surety Deposits $ 47,022 $ 37,702 $ 34,645 $ 28,240 Food $ - $ - $ - $ - Investment Income $ 3,883 $ 24,845 $ 12,275 $ 21,668 Returned Check Charges $ 180 $ 300 $ 235 $ - Other Reimbursements $ 59,318 $ 7,308 $ - $ 53,138 Risk Reimbursements $ - $ 85,687 $ 136,639 $ - Donatfons-Human Relatfo $ - $ 25 $ - $ - Sale Of Real Estate $ - $ 2,121 $ 23,304 $ - Sale of Assets $ 17,200 $ - $ - $ - Sale Of Commoditfes $ 15,404 $ 16,205 $ 12,314 $ 22,889 Sale Of Salvage $ 21,437 $ 27,271 $ 18,552 $ 40,000 Other Miscellaneous $ 100,003 $ 91,816 $ 290,053 $ 92,320 Petty Cash-Cash Long $ (16) $ 69 $ 55 $ - Interfund Serv. Prov. $ 3,544,350 $ 4,551,500 $ 4,209,789 $ 3,935,089 Federal Grants $ - $ - $ - $ 25,000 State Grants $ (1,932) $ 1,932 $ - $ 2,000 Ems - County $ 684,759 $ 989,621 $ 795,000 $ 995,000 Other Rental $ 5,745 $ - $ - $ 12,000 Municipal Court $ 1,421,304 $ 1,200,181 $ 979,469 $ 1,550,000 41 General Fund Revenue 2015 2016 2017 2018 ACTUAL ACTUAL REVISED BUDGET Registratfon Fees $ 420 $ 465 $ 1,180 $ 10,000 Ems-Bc/Bs $ 344,006 $ 440,158 $ 378,437 $ 404,000 Ems-Medicare $ 860,449 $ 1,031,569 $ 894,927 $ 1,025,000 Ems-Medicaid/Welfare $ 106,078 $ 127,709 $ 110,500 $ 121,200 Ems-Other Insurance $ 372,064 $ 454,208 $ 439,921 $ 450,000 Ems-Individual $ 106,817 $ 130,829 $ 151,763 $ 125,000 Ems - Collectfon Agency $ 70,682 $ 72,324 $ 75,342 $ 75,000 Fire Prot. Outside City $ 209,924 $ 242,746 $ 164,898 $ 245,000 Rescue Services $ 147 $ - $ - $ 1,000 Hazmat Fees $ 3,059 $ - $ - $ 4,000 Weed Cutting $ 51,042 $ 67,594 $ 46,248 $ 72,000 Alarm Monitoring $ 34,075 $ 31,164 $ 55,895 $ 20,000 Permits & Licenses - Co $ 634 $ 1,268 $ 1,429 $ 1,000 Electrical Licenses $ 7,323 $ 15,250 $ 13,720 $ 15,750 Mobile Home Craftsman $ - $ 265 $ 35 $ 770 Mechanical Contractor $ 3,328 $ 10,887 $ 7,864 $ 11,390 Plumbers $ 5,421 $ 9,820 $ 5,745 $ 10,320 Concrete Const. Permit $ 2,363 $ 1,478 $ 1,466 $ 2,000 House moving Permits $ 103 $ - $ - $ 300 Building & Inspectfon $ 449,746 $ 537,803 $ 424,204 $ 538,300 Registered Craftsman $ 4,746 $ 4,677 $ 4,125 $ 5,180 Licensed Contractor $ 11,781 $ 46,314 $ 20,892 $ 46,810 Solid Fuel App Contract $ - $ 55 $ - $ 560 SWPPP-LD Commercial $ 651 $ 1,178 $ 1,020 $ 1,680 ROW Excavatfon Permit $ 4,189 $ 9,208 $ 11,087 $ 9,710 Land Distb Reinspectfon $ 164 $ - $ - $ 100 Land Disturb Permit-Res $ 342 $ 504 $ 605 $ 500 Levee Permit $ 1,133 $ 318 $ 212 $ 1,000 ROW Dumpster Permit $ 179 $ 37 $ - $ 100 Utflity ROW Permit $ 2,262 $ - $ - $ - Other Licenses & Permit $ 24,925 $ 40,400 $ 35,890 $ 40,900 Private Club $ 13,925 $ 9,250 $ 15,500 $ 11,000 Cereal Malt Beverage $ 3,125 $ 4,050 $ 3,300 $ 4,550 Cereal Malt Bev. Stamps $ 25 $ 200 $ (200) $ 600 Retail Liquor $ 6,000 $ 4,200 $ 5,400 $ 4,700 Circus, Carnival $ 328 $ 423 $ 435 $ 525 Liquidatfon Sale $ - $ - $ - $ 102 Tree Trimming $ 411 $ 933 $ 1,230 $ 1,430 Junk Dealers $ 916 $ 950 $ 980 $ 1,529 Pawnbrokers $ 225 $ 250 $ 75 $ 750 Taxicabs $ 675 $ 560 $ 395 $ 1,060 42 General Fund Revenue 2015 2016 2017 2018 ACTUAL ACTUAL REVISED BUDGET Taxicab Drivers $ 950 $ 807 $ 831 $ 1,310 Loudspeaker Permit $ 385 $ 293 $ 396 $ 790 Mobile Home Court $ - $ 265 $ - $ 770 Vendor, Peddler $ 3,445 $ 1,293 $ 2,362 $ 1,790 Refuse Haulers $ 4,595 $ 2,843 $ 5,471 $ 3,340 Bail Bondsman $ 572 $ 532 $ 702 $ 1,030 Merchant Police $ 14,146 $ 12,076 $ 15,362 $ 15,000 Animal $ 707 $ 495 $ 1,054 $ - Street Parade Permit $ 295 $ 276 $ 270 $ 357 Scrap Metal Register Re $ 100 $ 100 $ 100 $ - S.E. ALCOHOL RETAILERS $ - $ 25 $ 25 $ - Other Reimburse-PD $ 146,337 $ 136,512 $ 136,999 $ 150,000 Other Reimburse-Fire $ 6,371 $ 10,563 $ 9,350 $ 5,000 Donatfons $ - $ - $ - $ - Donatfons Police Dept $ 3,000 $ (1,725) $ 1,000 $ - Donatfons Fire Dept $ 100 $ - $ - $ - Sale of Assets $ 782 $ - $ 2,600 $ 10,000 Other Miscellaneous $ 1,213 $ 1,782 $ - $ 2,280 Engineering $ 5,186 $ - $ - $ 5,000 Street Cut $ 187,367 $ 238,103 $ 347,672 $ 190,000 Tree Donatfons $ 354 $ - $ - $ 300 Other Miscellaneous $ 9,877 $ 18,579 $ (5,522) $ 19,080 Burial And Removal $ 33,515 $ 30,933 $ 35,393 $ 35,000 Grave Marker $ 1,647 $ 2,660 $ 2,835 $ 1,000 Title Transfer $ 24 $ 35 $ 40 $ - Sale Of Lots $ 21,660 $ 20,601 $ 19,557 $ 21,000 State Grants $ 10,542 $ - $ - $ - Museum - Rental $ 400 $ - $ 210 $ 400 Rent Neighborhood Cente $ 24,070 $ 26,279 $ 27,083 $ 25,000 Rent Park Shelters $ 15,322 $ 14,595 $ 16,586 $ 16,000 Recreatfon Fees $ 117,786 $ 149,461 $ 134,909 $ 160,000 Natural Resource Fees $ 15,521 $ 12,016 $ 14,217 $ 15,000 Sale of Bike Helmets $ 1,140 $ 1,262 $ 1,704 $ 1,000 Baseball Tournaments $ 9,665 $ 10,992 $ 8,369 $ 10,000 Baseball - Youth League $ 36,226 $ 38,170 $ 49,096 $ 38,000 Softball Tournaments $ 11,009 $ 12,852 $ - $ 11,000 Softball - Youth League $ 22,430 $ 27,309 $ 32,870 $ 27,000 Soccer Program Fees $ 13,631 $ 15,306 $ 12,665 $ 15,000 Special Populatfons Fee $ 20,250 $ 19,035 $ 20,278 $ 22,000 Senior Program Fees $ 14,708 $ 14,291 $ 8,359 $ 16,000 Basketball Fees $ 15,734 $ 16,118 $ 7,393 $ 17,000 43 General Fund Revenue 2015 2016 2017 2018 ACTUAL ACTUAL REVISED BUDGET Volleyball Fees $ 18,735 $ 16,965 $ 16,830 $ 17,000 Baseball Fee Adult-Scho $ 9,530 $ 14,295 $ 10,025 $ 13,000 Softball Fee Adult-Scho $ 40,893 $ 44,894 $ 45,320 $ 41,000 Football Fees $ - $ - $ - $ 500 Other Use Fees $ 8,830 $ 9,307 $ 100 $ 10,000 Actfvity Seniors $ 27,582 $ 22,020 $ 15,386 $ 35,000 Actfvity Ticket Money $ 2,523 $ 3,203 $ 1,585 $ 1,500 Actfvity Lakewood $ 47,605 $ 61,261 $ 77,919 $ 60,000 Actfvity Special Pops $ 11,764 $ 12,956 $ 6,469 $ 15,000 FH-Basketball Tourn $ - $ - $ 4,156 $ 25,000 FH-Volleyball Tourn $ - $ - $ - $ 10,000 FH-Other Tournaments $ - $ - $ - $ 5,000 FH-Court Rental $ - $ - $ 350 $ 20,000 FH-Turf Rental $ - $ - $ 2,128 $ 20,000 FH-Other Rental $ - $ - $ 325 $ 5,000 FH-Program Rental $ - $ - $ - $ 10,000 FH-Food & Beverage $ - $ - $ 202 $ 5,000 FH-Basketball League $ - $ - $ 12,611 $ - FH-Volleyball Leagues $ - $ - $ 2,677 $ - FH-Soccer Leagues $ - $ - $ 2,746 $ - FH-Sponsorship $ - $ - $ 1,500 $ - Animal Shelter Fees $ 19,482 $ 25,677 $ 45,943 $ 21,000 Animal Impound Fees $ 11,835 $ 15,378 $ 13,720 $ 15,880 Animal Boarding Fees $ 6,245 $ 6,182 $ 6,133 $ 7,000 Animal License Fees $ 45,118 $ 50,189 $ 51,165 $ 50,690 Animal Misc Fees $ 149,064 $ 148,493 $ 84,979 $ 148,990 Animal Misc Fees $ - $ - $ - $ - Animal Shelter/County Fee $ 15,000 $ 45,000 $ 31,800 $ 45,500 Swimming Pool $ 439,451 $ 408,623 $ 405,283 $ 450,000 Food/Beverage $ 2,700 $ 4,850 $ 3,400 $ 20,000 Other Reimbursements $ 1,628 $ 13,767 $ 6,250 $ 2,500 Donatfons $ 9,170 $ 11,180 $ 23,644 $ 5,000 Other Miscellaneous $ 3,748 $ 2,438 $ 1,123,234 $ 5,000 Federal Grants $ 97,796 $ 131,734 $ 136,055 $ 150,000 Plats And Rezoning $ 9,941 $ 8,321 $ 10,746 $ 10,000 Vacatfon Fees $ 1,020 $ 515 $ 875 $ 500 Fair Housing $ 30,300 $ 51,750 $ - $ 30,000 Other Reimbursements $ 2,000 $ - $ - $ - Donatfons $ - $ 200 $ 48 $ - Other Miscellaneous $ 5,000 $ - $ 2,500 $ - GENERAL FUND TOTALS $ 38,601,790 $ 39,633,174 $ 39,834,478 $ 42,713,227 44 Page left blank intentfonally 45 GENERAL FUND EXPENDITURES 46 General Fund: City Commission The Commission is comprised of five members elected at-large. Candidates receiving the largest and sec- ond largest number of votes respectfvely shall be elected for a four-year term, and the candidate receiv- ing the third largest number of votes respectfvely shall be elected for a two-year term. Each year, the Commission will choose one member to act as Mayor. The City Manager is appointed by the Governing Body and acts as its primary agent, chief executfve and chief administratfve officer in accordance with state statute. Other city officers and employees are appointed by the City Manager. City Commissioners Kaye Crawford , Mayor Karl Ryan, Vice-Mayor Jon Blanchard, Commissioner Trent Davis, Commissioner Melissa Hodges, Commissioner To contact any of the commissioners, email citycommission@salina.org Vice-Mayor Karl Ryan Commissioner Dr. Trent Davis Commissioner John Blanchard Commissioner Melissa Hodges Mayor Kaye Crawford 47 General Fund: City Commission CITY COMMISSION 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 16,500$ 18,000$ 18,000$ 18,000$ PERSONNEL SERVICES TOTAL 16,500$ 18,000$ 18,000$ 18,000$ Unemployment 26$ 47$ 29$ 50$ Social Security 1,023$ 1,116$ 1,116$ 1,195$ Medicare 239$ 261$ 261$ 278$ EMPLOYEE BENEFITS TOTAL 1,289$ 1,424$ 1,406$ 1,523$ Office Supplies 473$ 30$ -$ 32$ Books & Periodicals 430$ 430$ 561$ 462$ Public Education Supplies 242$ 11,645$ 82$ 12,474$ Other Operating Supplies 2,567$ 2,749$ 2,103$ 2,940$ SUPPLIES TOTAL 3,712$ 14,854$ 2,746$ 15,908$ Rent/Lease - Buildings 387,198$ 374,236$ 367,403$ 385,000$ Postage -$ -$ -$ -$ Employee Development 6,751$ 8,947$ 10,201$ 9,587$ Dues 21,730$ 20,440$ 4,063$ 21,893$ Legal Notices 30,737$ 9,857$ 21,640$ 10,553$ Other Contractual 2,618$ 3,357$ 44$ 3,591$ CONTRACTUAL SERVICES TOTAL 449,034$ 416,837$ 403,350$ 430,623$ CITY COMMISSION TOTAL 470,535$ 451,115$ 425,502$ 466,053$ 48 General Fund: City Manager The office of the City Manager is the office of the chief executfve of city government. City Manager Jason Gage is appointed by the City Commission for an indefinite term and serves as the City’s Chief Executfve and Administratfve Officer. As provided by state statute and city ordinance, the City Manager's Office supervises and directs the administratfon of all City departments to ensure that the laws, ordinances and resolutfons of the City are enforced. The City Manager’s Office is responsible for recommending measures for adoptfon by the City Commission, which are deemed necessary for the welfare of the citfzens and the efficient administratfon of municipal government. Furthermore, the City Manager’s Office prepares a proposed budget for the City Commission and is responsible for the appointment and removal of all City employees. City Manager Jason A. Gage, ICMA-CM 49 General Fund: City Manager CITY MANAGER 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 496,218$ 559,762$ 603,245$ 599,614$ PT-Salaries -$ -$ -$ -$ OT-Regular 67$ -$ 400$ -$ Longevity Pay 2,317$ 2,527$ 2,982$ 2,492$ PERSONNEL SERVICES TOTAL 498,602$ 562,289$ 606,627$ 602,106$ Unemployment 777$ 1,411$ 934$ 1,410$ Social Security 27,830$ 31,372$ 34,216$ 33,609$ Medicare 7,571$ 8,468$ 9,105$ 9,074$ Life Insurance 960$ 1,170$ 1,260$ 1,205$ KPERS 54,797$ 55,560$ 55,595$ 56,681$ Other Benefits 13,506$ 14,860$ 15,617$ 14,860$ Transportation Allowance 14,306$ 14,928$ 14,928$ 14,930$ EMPLOYEE BENEFITS TOTAL 119,747$ 127,770$ 131,654$ 131,770$ Office Supplies 688$ 6,622$ 5,820$ 7,088$ Books & Periodicals 515$ 213$ 539$ 231$ SUPPLIES TOTAL 1,203$ 6,836$ 6,359$ 7,319$ Telephone 559$ 1,473$ 2,802$ 1,575$ Cell Phone Allowance 1,150$ 1,288$ 1,650$ 1,310$ Postage 7,241$ 8,016$ 186$ 8,589$ Employee Development 16,518$ 11,790$ 10,204$ 12,632$ Dues 4,043$ 2,961$ 4,258$ 3,171$ Employee Recruitment -$ -$ -$ -$ Other Contractual 1,429$ 119$ -$ 126$ CPI Expenses -$ 6,526$ 7,617$ 6,993$ CONTRACTUAL SERVICES TOTAL 30,940$ 32,173$ 26,717$ 34,396$ Office Equipment -$ -$ -$ -$ CAPITAL OUTLAY TOTAL -$ -$ -$ -$ Health Insurance 64,570$ 72,084$ 77,713$ 79,475$ Workers' Compensation 5,271$ 8,000$ 5,040$ 6,924$ INTERFUND BENEFITS TOTAL 69,841$ 80,084$ 82,753$ 86,399$ CITY MANAGER TOTAL 720,333$ 809,151$ 854,110$ 861,988$ 50 General Fund: Risk Management The Risk Management budget unit operates under the auspices of the City Manager’s office. The department manages the City insurance program for Property and Casualty coverage, General Liability, Public officials Liability and associated actfvitfes. Staffing costs are covered in the budget for the City Manager’s office. RISK MANAGEMENT 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED Office Supplies 191$ -$ 39$ -$ Books & Periodicals -$ -$ -$ SUPPLIES TOTAL 191$ -$ 39$ -$ Insurance 436,439$ 453,867$ 487,138$ 486,087$ Claims Paid 100,452$ 128,892$ 114,176$ 68,250$ Other Professional Services 3,000$ 3,250$ 3,250$ 3,486$ Telephone 105$ 107$ 258$ 116$ Postage 22$ 11$ 3$ 11$ Employee Development -$ -$ -$ -$ Dues 420$ 480$ 480$ 515$ CONTRACTUAL SERVICES TOTAL 540,438$ 586,607$ 605,305$ 558,464$ Office Equipment -$ 220$ -$ 1,000$ CAPITAL OUTLAY TOTAL -$ 220$ -$ 1,000$ RISK MANAGEMENT TOTAL 540,629$ 586,827$ 605,344$ 559,464$ 51 General Fund: Legal Services General legal services are provided by contracted legal counsel to the City Commission, City Manager, administratfve staff and advisory commissions on a variety of municipal matters. These services in- clude legal opinions, preparatfon of ordinances, resolutfons, contracts and agreements. The City's legal counsel represents the City in most litfgatfon. Legal services are provided under contract with a local law firm, Clark, Mize & Linville Chartered for normal legal work connected with City business. Other specific legal services are rendered at an hourly rate under contract. LEGAL SERVICES 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED Office Supplies -$ -$ -$ -$ Books & Periodicals 122$ -$ 205$ -$ SUPPLIES TOTAL 122$ -$ 205$ -$ Legal Services 574,826$ 513,297$ 513,295$ 549,738$ Employee Development -$ -$ 65$ -$ Dues 730$ 730$ 695$ 777$ CONTRACTUAL SERVICES TOTAL 575,556$ 514,027$ 514,055$ 550,515$ LEGAL SERVICES TOTAL 575,678$ 514,027$ 514,260$ 550,515$ 52 General Fund: Municipal Court The purpose of the Salina Municipal Court is to assure equal access, fair treatment, and just and effi- cient adjudicatfon of alleged violatfons of city codes for all people. The Municipal Court hears misdemeanor, criminal and traffic cases. Types of cases include domestfc violence, petty theft, disorderly conduct, DUI, parking and animal control. Under Kansas law, a person can be brought to trial after a complaint or traffic citatfon has been filed. The complaint or citatfon is a document that outlines what the person is charged with and states that the actfons is unlawful. When fines are owed to the court, the defendant may do community service work towards payment of a fine. Credit is given at the rate of $5 per hour for community service work towards the fine and must be done at a non-profit organizatfon, excluding churches. 53 General Fund: Municipal Court MUNICIPAL COURT 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries $ 544,710 $ 537,304 $ 624,515 $ 575,564 PT-Salaries $ 6,668 $ 16,340 $ - $ 17,500 OT-Regular $ 2,421 $ 1,530 $ 1,613 $ 1,638 Longevity Pay $ 5,667 $ 5,681 $ 6,017 $ 5,650 PERSONNEL SERVICES TOTAL $ 559,466 $ 560,854 $ 632,144 $ 600,351 Unemployment $ 774 $ 1,259 $ 874 $ 1,260 Social Security $ 32,109 $ 32,189 $ 36,392 $ 6,292 Medicare $ 7,509 $ 7,528 $ 8,511 $ 8,065 Life Insurance $ 1,284 $ 1,305 $ 1,473 $ 1,339 KPERS $ 57,892 $ 51,083 $ 55,699 $ 52,106 Transportatfon Allowance $ 2,751 $ 524 $ 2,489 $ 520 EMPLOYEE BENEFITS TOTAL $ 102,319 $ 93,888 $ 105,439 $ 69,582 Office Supplies $ 3,922 $ 3,525 $ 3,225 $ 3,780 Books & Periodicals $ 644 $ 634 $ 494 $ 683 Maintenance Supplies $ 1,554 $ 716 $ 463 $ 767 Crime Victfms Fund $ 3,112 $ 2,886 $ 2,019 $ 3,087 Other Operatfng Supplies $ 502 $ - $ - $ - SUPPLIES TOTAL $ 9,734 $ 7,761 $ 6,201 $ 8,316 Medical Services $ 8,309 $ 1,650 $ 12,021 $ 1,764 Housing Prisoners $ 453,649 $ 386,343 $ 512,309 $ 400,000 Prisoner Transport $ 26,102 $ 26,057 $ 19,247 $ 30,000 Other Professional Services $ 88,206 $ 128,094 $ 97,476 $ 137,193 Telephone $ 3,219 $ 3,176 $ 2,352 $ 3,402 Cell Phone Allowance $ 838 $ 813 $ 900 $ 830 Postage $ - $ 75 $ 592 $ 84 Employee Development $ 847 $ 3,813 $ 4,656 $ 4,085 Dues $ 745 $ 1,480 $ 1,250 $ 1,586 Printfng $ 1,183 $ 1,039 $ 798 $ 1,113 Repair-Buildings $ 783 $ 3,672 $ 4,607 $ 3,938 Credit Card Fees/Expense $ 7,042 $ 50 $ 48 $ 53 State Fees $ 175,290 $ 158,091 $ 122,213 $ 169,313 Refunds $ 1,800 $ 1,681 $ 2,479 $ 1,796 Other Contractual $ 60,324 $ 56,891 $ 62,483 $ 60,932 CONTRACTUAL SERVICES TOTAL $ 828,337 $ 772,923 $ 843,431 $ 816,086 Office Equipment $ 19,281 $ 444 $ 6,035 $ 6,000 CAPITAL OUTLAY TOTAL $ 19,281 $ 444 $ 6,035 $ 6,000 Health Insurance $ 129,140 $ 122,850 $ 147,981 $ 135,440 Workers' Compensatfon $ 6,128 $ 9,300 $ 5,859 $ 8,053 INTERFUND BENEFITS TOTAL $ 135,268 $ 132,150 $ 153,840 $ 143,493 MUNICIPAL COURT TOTAL $ 1,654,405 $ 1,568,022 $ 1,747,090 $ 1,643,827 54 General Fund: Human Resources The mission of the Human Resources department is to recruit, retain and develop employees to provide services to the citfzens of our community while upholding the City of Salina Organizatfonal Values. The Human Resources Department is responsible for personnel policy development and oversight, em- ployee benefit program administratfon, health insurance, workers' compensatfon, wellness initfatfves, payroll processing, pay plan administratfon, recruitment and selectfon, discipline and grievance proce- dures, performance evaluatfons and personnel record maintenance and retentfon for over 430 full-tfme equivalent employees. The City of Salina considers applicants for all jobs without regard to race, religion, sex, age, natfonal origin, ancestry, or disability. 55 General Fund: Human Resources HUMAN RESOURCES 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL ACTUAL ADOPTED FT-Salaries $ 205,832 $ 217,008 $ 226,023 $ 230,000 PT-Salaries $ 915 $ - $ - $ 1,000 OT-Regular $ 1,063 $ 2,962 $ 654 $ 3,000 Longevity Pay $ 1,701 $ 1,869 $ 2,037 $ 2,254 Earned Leave $ 342,479 $ 309,679 $ 241,983 $ 350,000 PERSONNEL SERVICES TOTAL $ 551,990 $ 531,518 $ 470,697 $ 586,254 Unemployment $ 287 $ 499 $ 324 $ 500 Social Security $ 11,924 $ 12,744 $ 13,447 $ 52,911 Medicare $ 2,789 $ 2,981 $ 3,145 $ 12,374 Life Insurance $ 418 $ 474 $ 488 $ 475 KPERS $ 21,744 $ 20,930 $ 20,109 $ 21,351 Wellness Program $ 15,317 $ 13,163 $ 7,446 $ 13,000 Transportatfon Allowance $ - $ - $ - $ 500 EMPLOYEE BENEFITS TOTAL $ 52,479 $ 50,790 $ 44,959 $ 101,112 Office Supplies $ 2,191 $ 3,074 $ 3,129 $ 4,000 Books & Periodicals $ 378 $ - $ - $ 1,400 Wearing Apparel $ - $ - $ - $ - SUPPLIES TOTAL $ 2,569 $ 3,074 $ 3,129 $ 5,400 Employee Recognitfon $ 8,004 $ 6,226 $ 6,086 $ 8,000 Other Professional Services $ - $ 300 $ - $ 300 Telephone $ 301 $ 551 $ 2,017 $ 490 Cell Phone Allowance $ 288 $ 300 $ 300 $ 300 Postage $ 1,621 $ 1,383 $ 1,713 $ 2,600 Employee Development $ 965 $ 604 $ 1,403 $ 4,500 Dues $ 805 $ 525 $ 724 $ 1,000 Employee Recruitment $ 46,527 $ 82,068 $ 76,919 $ 60,000 Printfng $ 335 $ 1,562 $ 1,344 $ 1,500 Other Contractual $ 26,458 $ 19,800 $ 13,398 $ 26,000 CONTRACTUAL SERVICES TOTAL $ 85,304 $ 113,319 $ 103,903 $ 104,690 Office Equipment $ - $ - $ - $ 3,150 CAPITAL OUTLAY TOTAL $ - $ - $ - $ 3,150 Health Insurance $ 32,649 $ 28,926 $ 30,657 $ 31,889 Workers' Compensatfon $ 2,306 $ 3,500 $ 2,205 $ 2,748 INTERFUND BENEFITS TOTAL $ 34,955 $ 32,426 $ 32,862 $ 34,637 HUMAN RESOURCES TOTAL $ 727,297 $ 731,128 $ 655,550 $ 835,243 56 General Fund: Community Relations The mission of the City of Salina Community Relatfons Division and the Human Relatfons Commission is to eliminate discriminatfon and to establish equality and justfce for people in Salina through civil rights enforcement, advocacy and educatfon. The division investfgates complaints alleging discriminatfon in employment, public accommodatfons and housing. Together the commission and division work as a civil rights enforcement agency. No Cost Services Provided by the Division:  Civil rights consultatfons for individuals, employers, employees, educatfonal instftutfons, municipal- itfes, public accommodatfon, civic groups, tenants, landlords and organizatfons  Assistance filing discriminatfon complaints  Assistance with landlord/tenant concerns  Sample forms and informatfon pertaining to civil rights issues  Diversity/cultural awareness training  Disability sensitfvity training  Training courses that provide up-to-date informatfon on the Fair Housing Act, the Americans with Disabilitfes Act (ADA), the Civil Rights Act of 1964, Sectfon 504 of the Rehabilitatfon Act, and ADA access In mid-2016, the Community Relatfons Department was combined with the Development Services De- partment to form the Community & Development Services Department. More informatfon for this de- partment can be found on page 88. 57 General Fund: Community Relations CIOMMUNITY RELATIONS 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 223,402$ 136,030$ 23,567$ -$ Longevity Pay 1,358$ 1,229$ 184$ -$ PERSONNEL SERVICES TOTAL 224,760$ 137,259$ 23,751$ -$ Unemployment 325$ 317$ 35$ -$ Social Security 13,552$ 8,132$ 1,429$ -$ Medicare 3,169$ 1,902$ 334$ -$ Life Insurance 443$ 316$ 43$ -$ KPERS 23,728$ 12,991$ 1,657$ -$ Transportation Allowance 3,013$ 786$ -$ -$ EMPLOYEE BENEFITS TOTAL 44,230$ 24,443$ 3,498$ -$ Office Supplies 3,009$ 1,796$ 521$ -$ Books & Periodicals 60$ -$ -$ -$ Public Education Supplies 1,740$ 1,265$ -$ SUPPLIES TOTAL 4,809$ 3,061$ 521$ -$ Other Professional Services 1,290$ 5,961$ 1,760$ Telephone 791$ 635$ 1,086$ -$ Cell Phone Allowance 408$ 75$ -$ -$ Postage 329$ 177$ 425$ -$ Employee Development 4,735$ 3,257$ 5,520$ -$ Dues -$ -$ -$ -$ Printing 1,255$ 98$ 404$ -$ Other Contractual 6,005$ 5,423$ 2,779$ -$ Exhibits -$ -$ -$ -$ CONTRACTUAL SERVICES TOTAL 14,813$ 15,624$ 11,974$ -$ Office Equipment 273$ 1,463$ 1,570$ -$ CAPITAL OUTLAY TOTAL 273$ 1,463$ 1,570$ -$ Health Insurance 27,964$ 21,258$ 3,231$ -$ Workers' Compensation 3,295$ 3,000$ -$ -$ INTERFUND BENEFITS TOTAL 31,259$ 24,258$ 3,231$ -$ Interfund Service Prov TRANSFERS TOTAL -$ -$ -$ -$ COMMUNITY RELATIONS TOTAL 320,144$ 206,110$ 44,545$ -$ 58 General Fund: Finance and Administration The mission of the Finance and Administratfon Department is to provide excellent service to our custom- ers, both from within and outside of the organizatfon, consistent with the City of Salina Statement of Or- ganizatfonal Values, and for the benefit of the community at large. The Department of Finance and Administratfon includes three divisions: the City Clerk’s Office, Ac- countfng, Budgetfng and Financial Reportfng and Water Customer Accountfng (Water Billing). City Clerk’s Office The City Clerk’s Office maintains, protects, and preserves the official records of the City of Salina. Access to or copies of public records may generally be obtained by filing a request with the City Clerk. The City clerk prepares and assembles the weekly City Commission agenda and informatfon packet, as well as preparing the official record (minutes) of each City Commission meetfng. The office is also responsible for maintain- ing and updatfng the City Code, recording and certffying special assessments, receiptfng most general rev- enues of the City, coordinatfng the bid process, taking expressions of interest for City Boards and Commis- sions and coordinatfng appointments, and issuing most trades and occupatfon licenses. Accountfng, Budgetfng & Financial Reportfng This division provides for planning, control, recording, and reportfng of all financial matters. This includes accounts receivable (except for Utflitfes), accounts payable, treasury management, including banking and investments, payroll entries, purchasing, and temporary and long term debt management. The Division coordinates the operatfng and capital budget process and prepares all budgetfng documents. Finally, this office coordinates the annual independent audit, and prepares the Comprehensive Annual Financial Re- port. 59 General Fund: Finance & Administration FINANCE 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 431,600$ 453,499$ 378,175$ 505,789$ PT-Salaries 1,806$ 143$ -$ 155$ OT-Regular 6,111$ 7,012$ 7,528$ 7,509$ Longevity Pay 5,110$ 4,848$ 4,267$ 5,528$ PERSONNEL SERVICES TOTAL 444,627$ 465,501$ 389,970$ 518,980$ Unemployment 636$ 1,112$ 573$ 1,150$ Social Security 26,492$ 28,470$ 23,745$ 43,072$ Medicare 6,196$ 6,658$ 5,553$ 8,164$ Life Insurance 838$ 935$ 784$ 968$ KPERS 46,671$ 45,158$ 34,076$ 46,066$ Transportation Allowance 3,013$ 3,406$ 1,179$ 3,410$ EMPLOYEE BENEFITS TOTAL 83,846$ 85,740$ 65,909$ 102,830$ Petty Cash -Short 1$ -$ -$ -$ Office Supplies 3,726$ 6,132$ 1,954$ 5,000$ Books & Periodicals 421$ 215$ 541$ 1,500$ Wearing Apparel -$ -$ -$ -$ Other Operating Supplies -$ 11,090$ 20$ 11,900$ SUPPLIES TOTAL 4,147$ 17,437$ 2,515$ 18,400$ Auditing Services -$ -$ 7,400$ 25,000$ Refund Surety Deposits 59,415$ 61,750$ 46,815$ 52,500$ Telephone (291)$ 134$ 5,328$ 150$ Cell Phone Allowance -$ -$ 113$ -$ Postage 9,252$ 24,295$ 8,229$ 10,000$ Employee Development 4,016$ 6,330$ 7,605$ 6,800$ Dues 480$ 503$ 680$ 1,000$ Printing 1,702$ 1,635$ 2,158$ 1,800$ Credit Card Fees/Expense 2,338$ 2,481$ 1,593$ 2,700$ Refunds 1,465$ -$ -$ -$ Other Contractual 66,112$ 90,879$ 294,844$ 80,000$ EMS Contractual 6,749$ 7,205$ 7,892$ 10,400$ CONTRACTUAL SERVICES TOTAL 151,238$ 195,212$ 382,657$ 190,350$ Office Equipment 11,943$ 3,550$ 30$ 5,000$ CAPITAL OUTLAY TOTAL 11,943$ 3,550$ 30$ 5,000$ Health Insurance 61,339$ 51,285$ 51,285$ 63,189$ Workers' Compensation 3,624$ 3,465$ 3,465$ 4,764$ INTERFUND BENEFITS TOTAL 64,963$ 54,750$ 54,750$ 67,953$ FINANCE TOTAL 760,764$ 822,189$ 895,832$ 903,513$ 60 General Fund: Computer Technology The mission of the Computer Technology department is to enhance our organizatfon's ability to provide public services through the use of technology. The Computer Technology Department is an internal service department that provides technical services for the City of Salina, and i5 server support for both the City of Salina and Saline County. Support provided includes system management, user support, programming, PC installatfon and repair, training services, management of the city network and infrastructure, protectfng city data from outside threats, disaster recovery, backup and storage of city data, developing and maintaining the city’s intranet and internet web sites, and planning for future technology needs. 61 General Fund: Computer Technology COMPUTER TECHNOLOGY 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 398,529$ 413,229$ 462,106$ 448,000$ OT-Salaries 60$ 168$ 64$ 1,000$ Longevity Pay 5,261$ 3,892$ 4,144$ 4,360$ Earned Leave -$ 2,982$ 3,148$ 3,200$ PERSONNEL SERVICES TOTAL 403,850$ 420,271$ 469,463$ 456,560$ Unemployment 566$ 956$ 658$ 700$ Social Security 23,630$ 24,607$ 27,563$ 45,058$ Medicare 5,526$ 5,755$ 6,446$ 8,540$ Life Insurance 835$ 938$ 1,039$ 950$ KPERS 42,460$ 39,692$ 41,056$ 40,491$ Transportation Allowance 1,955$ 2,040$ 2,040$ 2,040$ EMPLOYEE BENEFITS TOTAL 74,972$ 73,987$ 78,802$ 97,780$ Office Supplies 7,729$ 872$ 794$ 1,500$ Printer Supplies 3,034$ 7,472$ 4,784$ 9,000$ Computer Tapes 65$ -$ -$ 500$ Books & Periodicals 192$ 29$ 94$ 200$ Gas & Oil 156$ 75$ 87$ 360$ Maintenance Supplies-Vehicle & Equip 1,051$ 371$ 146$ 1,000$ Wearing Apparel -$ -$ -$ -$ Other Operating Supplies 2,281$ 2,627$ 2,603$ 3,000$ SUPPLIES TOTAL 14,508$ 11,446$ 8,507$ 15,560$ Telephone 1,149$ 1,369$ 3,173$ 1,500$ Cell Phone Allowance 1,725$ 1,800$ 1,963$ 2,100$ Postage 34$ 112$ 19$ 150$ Employee Development 556$ 443$ 277$ 3,000$ Mileage/Travel -$ -$ 220$ -$ Dues 200$ 250$ 250$ 300$ Other Contractual 249,349$ 299,601$ 270,225$ 350,000$ AS/400 Hardware Maintenance 9,241$ -$ -$ -$ AS/400 Software Cost 2,986$ -$ -$ -$ NWS(Tyler) Software Cost 52,052$ 34,207$ 26,717$ 91,000$ CONTRACTUAL SERVICES TOTAL 317,292$ 337,782$ 302,843$ 448,050$ Office Equipment -$ 410$ -$ 1,000$ Other Equipment 222,069$ 219,547$ 203,078$ 300,000$ Computers/Technology -$ -$ -$ 125,000$ CAPITAL OUTLAY TOTAL 222,069$ 219,957$ 203,078$ 426,000$ Health Insurance 79,575$ 78,028$ 83,555$ 86,027$ Workers' Compensation 4,349$ 6,600$ 4,158$ 5,712$ INTERFUND BENEFITS TOTAL 83,924$ 84,628$ 87,713$ 91,739$ COMPUTER TECHNOLOGY TOTAL 1,116,615$ 1,148,071$ 1,150,406$ 1,535,688$ 62 General Fund: Police Department The mission of the Police Department is to deliver police services equitably, effectfvely, and within the context of democratfc values, in order to resolve community issues and problems and provide for the safety and security of our citfzens. The Salina Police Department is a full-service, municipal police organizatfon, consistfng of 114 full tfme employees including 84 commissioned officers and 30 civilian staff. Our agency has been a natfonally accredited law enforcement agency (CALEA) since 1996. Our organizatfon includes four operatfng divisions: Administratfon, Patrol, Detectfves and Support. We are responsible for a city of over 48,000 residents which encompasses 25 square miles. The Salina Police Department maintains coverage 24 hours a day and houses the Emergency Communi- catfons Center, which also dispatches for the Salina Fire Department, Saline County Sheriff’s Office and the six volunteer fire districts which provide fire protectfon for rural Saline County. The Salina Police Department responds to approximately 45,564 calls for service each year, includ- ing responding to over 1,200 accidents. POLICE DEPARTMENT 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 5,180,905$ 5,264,062$ 5,168,769$ 5,638,859$ PT-Salaries 20,790$ 22,525$ 25,114$ 45,000$ OT-Salaries 455,341$ 539,903$ 509,955$ 578,345$ Longevity Pay 44,809$ 40,485$ 38,820$ 43,000$ PERSONNEL SERVICES TOTAL 5,701,845$ 5,866,975$ 5,742,659$ 6,305,204$ Unemployment 8,285$ 13,553$ 8,182$ 13,550$ Social Security 69,992$ 72,771$ 75,564$ 77,950$ Medicare 76,007$ 79,794$ 78,621$ 85,480$ Life Insurance 9,778$ 11,059$ 10,779$ 11,392$ KP&F 1,113,301$ 1,037,803$ 923,116$ 1,058,662$ KPERS 126,951$ 122,099$ 114,504$ 124,553$ Transportation Allowance 13,662$ 14,256$ 14,256$ 14,260$ EMPLOYEE BENEFITS TOTAL 1,417,976$ 1,351,336$ 1,225,022$ 1,385,847$ 63 General Fund: Police Department POLICE DEPARTMENT 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED Office Supplies 13,346$ 6,788$ 11,281$ 10,000$ Books & Periodicals 8,628$ 6,041$ 7,618$ 7,000$ Electrical & Lighting 10,717$ 12,904$ 2,403$ 11,000$ Janitorial 3,404$ 4,649$ 3,182$ 4,000$ Gas & Oil 107,615$ 87,840$ 99,131$ 90,000$ Maintenance Supplies-Vehicle & Equip 94,235$ 94,926$ 90,554$ 95,000$ Wearing Apparel 50,884$ 60,557$ 43,739$ 65,000$ Other Service Equip 44,644$ 33,717$ 54,808$ 60,000$ Tools 1,511$ 544$ 1,587$ -$ Training 70,825$ 70,421$ 68,167$ 75,000$ Public Education Supplies 1,247$ 2,158$ 1,390$ 2,000$ Photography Supplies 2,201$ 1,224$ 4,470$ 2,000$ Other Operating Supplies 11,694$ 9,959$ 10,007$ 12,000$ K9 Supplies 5,594$ 2,638$ 4,914$ 4,000$ SUPPLIES TOTAL 426,545$ 394,366$ 403,251$ 437,000$ Medical Services 174$ 1,242$ 1,012$ 1,000$ Other Professional Services 3,907$ 4,406$ 5,755$ 5,000$ Telephone 13,742$ 16,548$ 29,642$ 28,500$ Cell Phone Allowance 2,500$ 2,600$ 2,700$ 2,600$ Gas Service 281$ 261$ 397$ 300$ Postage 11,832$ 9,453$ 11,639$ 10,000$ Employee Development 3,618$ 2,017$ 6,744$ 1,000$ Dues 4,634$ 4,021$ 5,040$ 5,000$ Employee Recruitment 22,978$ 18,233$ 22,721$ 20,000$ Printing 4,114$ 5,892$ 4,396$ 5,000$ Repair-Radio 37,333$ 31,638$ 32,980$ 34,000$ Repair-Buildings 19,931$ 32,831$ 41,806$ 25,000$ Repair-Office Equip 18,496$ 20,147$ 20,380$ 20,000$ Other Contractual 66,330$ 77,823$ 89,202$ 82,000$ Dept. Accreditation 4,542$ 10,261$ 12,373$ 10,000$ CONTRACTUAL SERVICES TOTAL 214,412$ 237,375$ 286,787$ 249,400$ Office Equipment 3,763$ 449$ 5,383$ 4,000$ Radios 23,664$ 15,034$ 27,754$ 28,000$ Other Equipment 37,646$ 11,923$ 39,365$ 50,749$ CAPITAL OUTLAY TOTAL 65,073$ 27,406$ 72,502$ 82,749$ Health Insurance 949,806$ 994,156$ 972,262$ 1,096,053$ Workers' Compensation 79,068$ 120,000$ 55,517$ 103,858$ INTERFUND BENEFITS TOTAL 1,028,874$ 1,114,156$ 1,027,779$ 1,199,911$ POLICE DEPARTMENT TOTAL 8,854,725$ 8,991,613$ 8,758,000$ 9,660,111$ 64 General Fund: Fire Department Mission: Respond quickly, Perform professionally, Save lives and property, Be caring and compassionate to all, Make sure “everyone goes home” The Salina Fire Department provides fire protectfon, emergency medical services (EMS), rescue, and hazard- ous materials services to the citfzens of Salina. Rescue and emergency medical services are extended into Sa- line County by governmental agreement. Protectfng the community is accomplished through rapid deployment of emergency resources, code enforce- ment, and public educatfon for both fire and medical emergencies. The Salina Fire Department is comprised of five divisions: Administratfon, Fire Preventfon, Emergency Medi- cal Service (EMS), Training and Safety, and Fire Operatfons. The Salina Fire Department is comprised of 91 employees; 80 of the employees are spread across three 24- hour shifts that change daily at 0800. The remaining 11 positfons provide administratfve, support, and fire preventfon services. The Salina Fire Department operates from four strategically located and staffed statfons. Each year the Salina Fire Department responds to more than 3,100 fire related emergencies and 6,800 EMS or medical related emergencies. In a 24 hour period, the department responds to an average of 20 emergen- cy calls a day. The Salina Fire Department provides specialized services for hazardous material responses, technical rescue, vehicle extricatfon, swift water rescue, trench rescue, building collapse, and disaster management. Additfon- ally, the Salina Fire Department serves the State of Kansas regionally for Hazardous Materials and Technical Rescue Responses. FIRE ADMINISTRATION 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 354,251$ 399,842$ 424,352$ 400,000$ PT-Salaries 46,413$ 41,756$ 16,164$ 44,733$ OT-Salaries 3,643$ 3,933$ 4,978$ 4,213$ Longevity Pay 4,244$ 3,641$ 2,867$ 2,497$ PERSONNEL SERVICES TOTAL 408,551$ 449,172$ 448,360$ 451,442$ Unemployment 628$ 1,122$ 649$ 1,120$ Social Security 8,016$ 8,761$ 9,052$ 9,500$ Medicare 4,173$ 5,056$ 6,328$ 6,000$ Life Insurance 714$ 751$ 922$ 773$ KP&F 65,143$ 74,746$ 58,538$ 76,245$ KPERS 11,979$ 11,913$ 12,031$ 12,150$ Transportation Allowance 4,600$ 5,510$ 6,840$ 5,510$ EMPLOYEE BENEFITS TOTAL 95,253$ 107,858$ 94,360$ 111,298$ 65 General Fund: Fire Administration FIRE ADMINISTRATION 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED Office Supplies 1,785$ 1,747$ 2,024$ 1,900$ Books & Periodicals 1,528$ 1,888$ 974$ 2,050$ Shop Mechanic Supplies 1,409$ 1,125$ 3,608$ 1,200$ Paints 245$ 74$ 1,325$ 100$ Electrical & Lighting 250$ 535$ 1,950$ 600$ Janitorial 10,686$ 9,976$ 10,090$ 10,600$ Gas & Oil 41,624$ 41,000$ 37,343$ 44,000$ Maintenance Supplies-Vehicle & Equip 42,058$ 68,370$ 42,526$ 70,000$ Wearing Apparel 27,442$ 35,978$ 32,707$ 38,500$ SCBA's 18,241$ 22,851$ 21,768$ 24,000$ Hazardous Materials Equipment 9,466$ 7,337$ 5,191$ 7,850$ Tools 4,341$ 1,290$ 6,270$ 10,500$ Training Supplies 28,902$ 21,546$ 21,033$ 23,080$ Seeds, Plants, Tress 50$ 125$ -$ 150$ Other Operating Supplies 2,713$ 2,605$ 2,562$ 2,500$ SUPPLIES TOTAL 190,740$ 216,447$ 189,372$ 237,030$ Medical Services 11,848$ 13,185$ 12,760$ 15,000$ Other Professional Services 7,046$ 9,832$ 8,161$ 10,000$ Telephone 53,767$ 39,832$ 40,406$ 40,000$ Cell Phone Allowance 575$ 338$ 600$ 350$ Uniform Cleaning 280$ 488$ 742$ 525$ Postage 1,092$ 1,200$ 1,207$ 500$ Employee Development 18,023$ 20,611$ 28,289$ 29,800$ Dues 2,821$ 1,209$ 1,676$ 2,500$ Printing 586$ 465$ 175$ 500$ Repairs 119$ 1,571$ 2,290$ 2,450$ Repair-Radio 8,247$ 2,919$ 3,871$ 6,000$ Repair-Buildings 58,275$ 45,581$ 66,419$ 40,000$ Laundry & Towel Service 1,079$ 1,341$ 1,414$ 1,470$ Collection Fees 2,366$ 402$ 341$ 3,000$ Fire Conference 242$ 545$ 5,563$ 3,920$ Other Contractual 4,431$ 26,676$ 4,690$ 20,000$ Other Software Maintenance 749$ 2,835$ 2,808$ 3,000$ CONTRACTUAL SERVICES TOTAL 171,546$ 169,031$ 181,413$ 179,015$ Office Equipment 942$ 2,214$ 1,457$ 1,960$ Radios 9,492$ 9,499$ 8,432$ 16,500$ Fire Station Equipment 42,557$ 30,426$ 33,406$ 52,500$ Other Equipment 9,208$ 17,302$ 18,057$ 20,000$ Personnel Protective Equipment 61,599$ 28,086$ 26,835$ 33,700$ CAPITAL OUTLAY TOTAL 123,798$ 87,527$ 88,187$ 124,660$ Health Insurance 57,765$ 71,172$ 87,688$ 78,467$ Workers' Compensation 4,349$ 6,600$ 4,158$ 5,712$ INTERFUND BENEFITS TOTAL 62,114$ 77,772$ 91,846$ 84,179$ FIRE ADMINISTRATION TOTAL 1,052,002$ 1,107,808$ 1,093,537$ 1,187,624$ 66 General Fund: Fire Department EMS EMERGENCY MEDICAL SERVICES 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 1,146,372$ 1,383,951$ 1,605,160$ 1,442,000$ PT-Salaries -$ -$ -$ -$ OT-Regular 49,833$ 56,339$ 63,475$ 60,348$ Longevity Pay 7,802$ 9,079$ 10,329$ 12,372$ PERSONNEL SERVICES TOTAL 1,204,007$ 1,449,369$ 1,678,963$ 1,514,720$ Unemployment 1,670$ 3,238$ 2,286$ 3,240$ Social Security -$ -$ -$ -$ Medicare 16,447$ 19,623$ 22,607$ 21,022$ Life Insurance 1,807$ 2,336$ 2,765$ 2,410$ KP&F 284,809$ 324,445$ 320,579$ 330,967$ Transportation Allowance -$ -$ -$ -$ EMPLOYEE BENEFITS TOTAL 304,733$ 349,641$ 348,237$ 357,639$ Office Supplies 934$ 1,550$ 840$ 1,500$ Books & Periodicals 224$ 140$ 379$ 140$ Gas & Oil 30,908$ 34,055$ 44,150$ 35,800$ Maintenance Supplies-Vehicle & Equip 20,239$ 21,670$ 21,135$ 22,500$ Wearing Apparel 6,840$ 8,650$ 9,135$ 9,200$ Training Supplies 18,841$ 21,447$ 11,811$ 18,000$ Public Education Supplies 2,410$ -$ -$ 2,500$ Other Operating Supplies 61,115$ 51,736$ 43,350$ 53,000$ Prescription Drugs and Meds 22,171$ 21,637$ 25,558$ 22,600$ Disposable Supplies 31,641$ 52,616$ 65,174$ 55,000$ SUPPLIES TOTAL 195,323$ 213,500$ 221,532$ 220,240$ Medical Services 4,351$ 4,475$ 3,882$ 6,100$ Other Professional Services 30,840$ 31,851$ 30,116$ 34,000$ Telephone 22,888$ 19,678$ 31,214$ 25,500$ Cell Phone Allowance 288$ 300$ 300$ 310$ Uniform Cleaning 52$ 34$ 36$ 100$ Postage 3,047$ 3,626$ 4,173$ 3,000$ Employee Development 24,551$ 20,123$ 33,799$ 31,000$ Dues 122$ 1,614$ 1,790$ 1,700$ Printing 877$ 53$ 839$ 100$ Repairs 1,822$ 838$ 1,930$ 1,000$ Repair-Radio 3,142$ 3,145$ 876$ 3,300$ Refunds 15,638$ 16,266$ 16,030$ 17,000$ Other Contractual 9,255$ 30,768$ 9,137$ 25,000$ CONTRACTUAL SERVICES TOTAL 116,873$ 132,769$ 134,121$ 148,110$ EMS Equipment 60,815$ 60,328$ 64,586$ 75,000$ Personnel Protective Equipment 14,962$ 24,407$ 21,782$ 31,200$ CAPITAL OUTLAY TOTAL 75,777$ 84,735$ 86,368$ 106,200$ Health Insurance 233,585$ 282,868$ 350,617$ 311,861$ Workers' Compensation 16,473$ 25,000$ 15,750$ 21,637$ INTERFUND BENEFITS TOTAL 250,058$ 307,868$ 366,367$ 333,498$ EMERGENCY MEDICAL SERVICES TOTAL 2,146,771$ 2,537,882$ 2,835,588$ 2,680,407$ 67 General Fund: Fire Department EMS Transfers General Fund: Fire Department Suppression EMERGENCY MEDICAL SERVICES 2015 2016 2017 2018 TRANSFERS EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED PT-Salaries -$ -$ -$ -$ PERSONNEL SERVICES TOTAL -$ -$ -$ -$ Unemployment -$ -$ -$ -$ Social Security -$ -$ -$ -$ Medicare -$ -$ -$ -$ EMPLOYEE BENEFITS TOTAL -$ -$ -$ -$ Office Supplies -$ -$ -$ -$ Books & Periodicals -$ -$ -$ -$ SUPPLIES TOTAL -$ -$ -$ -$ Wearing Apparel -$ -$ -$ -$ Training Supplies -$ -$ -$ -$ Other Operating Supplies -$ 1,201$ -$ -$ CONTRACTUAL SERVICES TOTAL -$ 1,201$ -$ -$ Other Equipment -$ -$ -$ -$ CAPITAL OUTLAY TOTAL -$ -$ -$ -$ Health Insurance -$ -$ -$ -$ Workers' Compensation -$ 100$ 63$ -$ INTERFUND BENEFITS TOTAL -$ 100$ 63$ -$ EMS TRANSFERS TOTAL -$ 1,301$ 63$ -$ FIRE SUPPRESSION 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 3,796,174$ 3,704,024$ 3,547,850$ 3,811,000$ OT-Regular 191,578$ 172,150$ 165,287$ 185,000$ Longevity Pay 31,367$ 31,436$ 30,558$ 27,000$ PERSONNEL SERVICES TOTAL 4,019,119$ 3,907,610$ 3,743,694$ 4,023,000$ Unemployment 5,626$ 9,028$ 5,221$ 6,000$ Medicare 51,682$ 49,495$ 47,438$ 32,327$ Life Insurance 5,651$ 5,995$ 5,751$ 5,547$ KP&F 946,281$ 887,488$ 718,682$ 707,000$ EMPLOYEE BENEFITS TOTAL 1,009,240$ 952,005$ 777,092$ 750,873$ Telephone -$ -$ -$ -$ Cell Phone Allowance 750$ 850$ 600$ 870$ Employee Recruitment -$ -$ 2,405$ -$ CONTRACTUAL SERVICES TOTAL 750$ 850$ 3,005$ 870$ Health Insurance 742,838$ 734,802$ 716,549$ 824,250$ Workers' Compensation 37,557$ 43,846$ 21,249$ 17,515$ INTERFUND BENEFITS TOTAL 780,395$ 778,648$ 737,798$ 841,765$ FIRE SUPPRESSION TOTAL 5,809,504$ 5,639,113$ 5,261,589$ 5,616,508$ 68 General Fund: Fire Prevention FIRE PREVENTION 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 221,914$ 232,305$ 228,125$ 247,200$ PT-Salaries 14,400$ 13,260$ 14,460$ 14,204$ OT-Regular 4,778$ 6,890$ 8,779$ 7,385$ Longevity Pay 2,440$ 2,566$ 2,863$ 2,365$ PERSONNEL SERVICES TOTAL 243,532$ 255,021$ 254,228$ 271,154$ Unemployment 346$ 593$ 372$ 590$ Social Security 893$ 897$ 915$ 958$ Medicare 3,380$ 3,562$ 3,619$ 3,811$ Life Insurance 442$ 495$ 489$ 505$ KP&F 54,137$ 53,695$ 45,470$ 54,772$ KPERS -$ -$ -$ -$ EMPLOYEE BENEFITS TOTAL 59,198$ 59,242$ 50,865$ 60,636$ Books & Periodicals 1,261$ 4,052$ 2,572$ 4,350$ Wearing Apparel 1,824$ 1,317$ 1,735$ 1,400$ Public Education Supplies 5,185$ 4,693$ 4,539$ 5,000$ Fire Investigation Supplies 2,891$ 3,332$ 3,020$ 3,570$ SUPPLIES TOTAL 11,161$ 13,394$ 11,866$ 14,320$ Medical Services -$ 183$ 386$ 200$ Cell Phone Allowance -$ -$ -$ -$ Employee Development 1,846$ 4,355$ 4,138$ 4,600$ Dues 1,664$ 1,300$ 3,074$ 1,400$ CONTRACTUAL SERVICES TOTAL 3,510$ 5,838$ 7,598$ 6,200$ Other Equipment 9,393$ 10,364$ 5,276$ 10,100$ CAPITAL OUTLAY TOTAL 9,393$ 10,364$ 5,276$ 10,100$ Health Insurance 38,742$ 40,950$ 43,389$ 45,150$ Workers' Compensation 2,965$ 4,500$ 2,835$ 3,882$ INTERFUND BENEFITS TOTAL 41,707$ 45,450$ 46,224$ 49,032$ FIRE PREVENTION TOTAL 368,501$ 389,309$ 376,056$ 411,442$ 69 General Fund: Public Works The mission of the Public Works Department:  Design, construct and maintain public infrastructure  Offer solid and hazardous waste services to residents  Maintain the city's fleet  Provide support to other city departments The Public Works Department is dedicated to providing a wide variety of services to enhance the quality of life for all citfzens in our community. The department is divided into two divisions: Engineering and General Services. The Engineering Work Group is part of the Department of Public Works, which serves the public interest by ensuring that all municipal public works improvements and facilitfes are designed and constructed in accord- ance with established standards. The Engineering Work Group coordinates all engineering services related to private development projects during both planning and constructfon stages. Direct supervision and review of work performed by consultfng engineers is also performed by the Department staff. In essence, the Engineering Work Group manages, de- signs and constructs the majority of the projects included in the City's annual Capital Improvement Program. Proper engineering data are formulated to meet the requirements of project feasibility reports, design con- sideratfons, final plans, specificatfons, and other planning and engineering procedures. Engineering supervi- sion is given to municipal public works improvement projects in surveying, analyzing bids, supervising con- structfon, certffying progress of constructfon and recommending acceptance of work done by contrac- tors. Depending upon the size and scope of an improvement project, the engineering services may be per- formed in-house, rendered by engineering consultants, or by a combinatfon of the two. The Engineering Work Group also performs all traffic safety and school services for the City. All mapping ser- vices, including computerized geographical informatfon systems (G.I.S.), are provided by the Engineering Work Group. Finally, the Work Group also performs the utflity locatfng and coordinatfon services for the wa- ter, wastewater, storm water and traffic signal systems in the City. Flood Control inspects, maintains and repairs the city’s flood control levee. Additfonally, the work group oversees emergency response for high water events. Staff consists of one foreman, two maintenance work- ers and one seasonal employee. Staff maintains 21 miles of levee, including two pumping plants, 25 struc- tures, nine sandbag gaps and numerous inlet and outlet channels. They regularly inspect the levee including its slopes, driving surface, gates, pumps and related equipment. They also inspect seven storm-water deten- tfon ponds throughout Salina within various residentfal areas. Five of these ponds are mowed and main- tained by Flood Control personnel and two ponds by others. 70 General Fund: Public Works Engineering PUBLIC WORKS ENGINEERING 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 708,401$ 755,423$ 798,756$ 850,000$ PT-Salaries 2,554$ 16,880$ 25,627$ 31,200$ OT- Regular 1,256$ 653$ 820$ 700$ Longevity Pay 4,992$ 4,942$ 5,195$ 6,566$ PERSONNEL SERVICES TOTAL 717,203$ 777,898$ 830,398$ 888,467$ Unemployment 1,125$ 1,807$ 1,200$ 1,810$ Social Security 45,911$ 46,276$ 49,927$ 49,955$ Medicare 10,910$ 10,823$ 11,679$ 11,845$ Life Insurance 1,429$ 1,660$ 1,774$ 1,648$ KPERS 86,364$ 73,322$ 73,023$ 74,801$ Transportation Allowance 3,783$ 5,146$ 6,840$ 5,150$ EMPLOYEE BENEFITS TOTAL 149,522$ 139,034$ 144,443$ 145,209$ Office Supplies 1,778$ 2,164$ 1,572$ 2,200$ Books & Periodicals 304$ 370$ -$ 400$ Drafting Supplies 691$ 2,383$ 113$ 2,550$ Gas & Oil 5,440$ 5,385$ 5,542$ 5,800$ Maintenance Supplies-Vehicle & Equip 6,343$ 6,628$ 5,275$ 7,000$ Wearing Apparel 268$ 217$ 639$ 250$ Other Operating Supplies 1,725$ 599$ 557$ 650$ SUPPLIES TOTAL 16,549$ 17,745$ 13,696$ 18,850$ Telephone 3,381$ 3,342$ 6,127$ 3,600$ Cell Phone Allowance 2,388$ 2,863$ 2,825$ 3,000$ Postage 1,416$ 428$ 612$ 500$ Employee Development 6,261$ 9,933$ 10,665$ 10,700$ Dues 1,463$ 2,113$ 2,020$ 2,200$ Employee Recruitment -$ -$ -$ -$ Repair-Office Equip -$ 115$ -$ 150$ Repair- Other -$ 177$ 171$ 200$ Other Contractual 6,359$ 8,705$ 19,109$ 9,500$ CONTRACTUAL SERVICES TOTAL 21,268$ 27,674$ 41,529$ 29,850$ Office Equipment 3,211$ 695$ 1,492$ 600$ Other Equipment 294$ -$ -$ 500$ CAPITAL OUTLAY TOTAL 3,505$ 695$ 1,492$ 1,100$ Health Insurance 121,577$ 125,840$ 117,956$ 138,737$ Workers' Compensation 10,542$ 16,000$ 10,080$ 13,848$ INTERFUND BENEFITS TOTAL 132,119$ 141,840$ 128,036$ 152,585$ PUBLIC WORKS ENGINEERING TOTAL 1,040,166$ 1,104,887$ 1,159,595$ 1,236,060$ 71 General Fund: Public Works Streets PUBLIC WORKS STREETS 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 976,997$ 1,017,804$ 1,072,605$ 1,090,276$ OT- Regular 3,979$ 4,671$ 5,438$ 5,006$ Longevity Pay 13,049$ 11,750$ 12,187$ 10,609$ PERSONNEL SERVICES TOTAL 994,025$ 1,034,224$ 1,090,230$ 1,105,890$ Unemployment 1,439$ 2,371$ 1,545$ 2,000$ Social Security 59,857$ 60,593$ 64,197$ 64,911$ Medicare 13,999$ 14,171$ 15,014$ 15,182$ Life Insurance 2,107$ 2,348$ 2,504$ 2,421$ KPERS 106,010$ 97,603$ 95,762$ 99,566$ Transportation Allowance 3,542$ 3,696$ 3,696$ 3,700$ EMPLOYEE BENEFITS TOTAL 186,954$ 180,781$ 182,718$ 187,779$ Office Supplies 597$ 1,234$ 1,421$ 1,250$ Metal Products 728$ 1,809$ 1,550$ 1,850$ Lumber 1,750$ 1,758$ 2,426$ 2,000$ Welding Supplies 1,011$ 910$ 632$ 1,000$ Gas & Oil 53,126$ 55,879$ 74,420$ 69,500$ Maintenance Supplies-Vehicle & Equip 193,498$ 182,912$ 166,893$ 176,500$ Parts- Machinery & Equip 7,405$ 7,182$ 9,171$ 7,500$ Chemicals 1,502$ 1,983$ 2,635$ 2,100$ Wearing Apparel 7,659$ 7,010$ 7,525$ 7,350$ Tools 2,348$ 2,954$ 2,713$ 3,000$ Other Operating Supplies 4,129$ 5,166$ 4,778$ 5,250$ Buildings & Grounds Supplies 289$ 1,078$ 551$ 1,200$ SUPPLIES TOTAL 274,042$ 269,875$ 274,715$ 278,500$ Telephone 3,055$ 2,675$ 3,818$ 2,880$ Cell Phone Allowance 1,150$ 1,200$ 1,200$ 1,200$ Postage 175$ 24$ 67$ 21$ Employee Development 777$ 1,636$ 340$ 2,050$ Dues -$ 233$ 320$ 246$ Repair-Radio 239$ 227$ 303$ 236$ Repair-Buildings 2,650$ 5,200$ 5,483$ 4,700$ Other Contractual 54,639$ 57,636$ 55,833$ 72,800$ Solid Waste Fees 308$ 201$ -$ 215$ CONTRACTUAL SERVICES TOTAL 62,993$ 69,032$ 67,364$ 84,348$ Office Equipment 5,686$ 1,090$ 717$ 560$ Other Equipment 10,761$ 21,714$ 16,295$ 17,000$ CAPITAL OUTLAY TOTAL 16,447$ 22,804$ 17,012$ 17,560$ Health Insurance 214,221$ 237,720$ 242,716$ 262,091$ Workers' Compensation 13,178$ 20,000$ 12,600$ 17,310$ INTERFUND BENEFITS TOTAL 227,399$ 257,720$ 255,316$ 279,401$ PUBLIC WORKS STREETS TOTAL 1,761,860$ 1,834,436$ 1,887,354$ 1,953,478$ 72 General Fund: Public Works Traffic PUBLIC WORKS TRAFFIC 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 137,529$ 144,718$ 118,668$ 153,920$ PT-Salaries 5,808$ 2,780$ 2,244$ 2,977$ OT- Regular 1,032$ 1,146$ 1,517$ 1,226$ Longevity Pay 1,806$ 1,930$ 1,610$ 2,163$ PERSONNEL SERVICES TOTAL 146,175$ 150,574$ 124,039$ 160,285$ Unemployment 206$ 340$ 173$ 340$ Social Security 8,534$ 8,657$ 7,188$ 9,270$ Medicare 1,996$ 2,025$ 1,681$ 2,173$ Life Insurance 345$ 378$ 304$ 391$ KPERS 14,639$ 13,499$ 10,393$ 13,766$ EMPLOYEE BENEFITS TOTAL 25,720$ 24,898$ 19,740$ 25,941$ Office Supplies 221$ 322$ 297$ 350$ Welding Supplies 43$ 181$ 349$ 190$ Gas & Oil 6,924$ 7,083$ 6,859$ 7,400$ Maintenance Supplies-Vehicle & Equip 7,251$ 6,220$ 8,028$ 6,500$ Traffic Lights Parts 17,486$ 21,444$ 20,651$ 22,420$ Street Lights 1,683$ 1,244$ 3,989$ 1,300$ Wearing Apparel 1,069$ 957$ 996$ 1,000$ Tools 595$ 1,155$ 1,431$ 1,200$ Other Operating Supplies 471$ 678$ 651$ 700$ Buildings & Grounds Supplies 542$ 121$ 347$ 123$ SUPPLIES TOTAL 36,285$ 39,405$ 43,597$ 41,183$ KP&L Hookup -$ -$ -$ -$ Telephone 139$ 606$ 490$ 650$ Cell Phone Allowance 1,150$ 1,188$ 900$ 1,250$ Street Lighting 504,008$ 595,784$ 667,967$ 704,900$ Traffic Control Services 47,312$ 47,360$ 57,453$ 47,000$ Employee Development 3,365$ 3,882$ 4,508$ 5,000$ Dues -$ 150$ -$ -$ Repair-Radio -$ -$ -$ -$ Repair-Buildings 322$ 158$ 7,119$ 350$ Repair-Traffic Lights -$ -$ -$ -$ Other Contractual 1,417$ 132$ 7,379$ 2,825$ CONTRACTUAL SERVICES TOTAL 557,713$ 649,260$ 745,817$ 761,975$ Office Equipment 5,025$ 50$ 295$ 260$ Radios -$ -$ -$ -$ Other Equipment 8,557$ 8,667$ 1,825$ 1,900$ CAPITAL OUTLAY TOTAL 13,582$ 8,718$ 2,120$ 2,160$ Health Insurance 36,059$ 36,342$ 25,259$ 40,068$ Workers' Compensation 1,713$ 2,600$ 1,638$ 2,250$ INTERFUND BENEFITS TOTAL 37,772$ 38,942$ 26,897$ 42,318$ PUBLIC WORKS TRAFFIC TOTAL 817,247$ 911,797$ 962,211$ 1,033,862$ 73 General Fund: Public Works Flood Control PUBLIC WORKS FLOOD CONTROL 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 121,191$ 118,678$ 116,552$ 127,133$ PT-Salaries 2,838$ 2,025$ 990$ 2,173$ OT- Regular 1,330$ 351$ 915$ 371$ Longevity Pay 1,789$ 1,789$ 1,509$ 2,009$ PERSONNEL SERVICES TOTAL 127,148$ 122,844$ 119,966$ 131,686$ Unemployment 176$ 298$ 170$ 300$ Social Security 7,312$ 7,559$ 7,043$ 8,096$ Medicare 1,710$ 1,768$ 1,647$ 1,895$ Life Insurance 284$ 286$ 266$ 299$ KPERS 12,972$ 11,056$ 10,236$ 11,282$ EMPLOYEE BENEFITS TOTAL 22,454$ 20,966$ 19,362$ 21,871$ Office Supplies 177$ 262$ 218$ 300$ Sand, Rock Gravel & Salt 17,391$ 20,000$ 21,842$ 24,000$ Gas & Oil 8,406$ 7,700$ 8,308$ 8,200$ Maintenance Supplies-Vehicle & Equip 19,521$ 24,278$ 34,319$ 19,100$ Chemicals 4,822$ 4,950$ 4,686$ 5,200$ Wearing Apparel 801$ 701$ 734$ 750$ Tools 147$ 209$ 96$ 200$ Other Operating Supplies 5,062$ 5,673$ 3,901$ 5,900$ Buildings & Grounds Supplies 409$ 257$ 58$ 275$ SUPPLIES TOTAL 56,736$ 64,030$ 74,162$ 63,925$ Other Professional Services -$ -$ -$ -$ Telephone 368$ 540$ 489$ 580$ Cell Phone Allowance 288$ 300$ 300$ 300$ Employee Development 299$ 314$ 116$ 350$ Legal Notices -$ -$ -$ -$ Repair-Radio -$ 28$ -$ 30$ Repair-Buildings 220$ 232$ 203$ 250$ Other Contractual 26,249$ 11,243$ 38,099$ 29,000$ CONTRACTUAL SERVICES TOTAL 27,424$ 12,658$ 39,208$ 30,510$ Office Equipment 5,235$ 47$ 150$ 500$ Other Equipment 10,051$ 1,821$ 2,278$ 4,200$ CAPITAL OUTLAY TOTAL 15,286$ 1,868$ 2,428$ 4,700$ Health Insurance 38,742$ 35,086$ 25,259$ 38,682$ Workers' Compensation 1,318$ 2,000$ 1,260$ 1,731$ INTERFUND BENEFITS TOTAL 40,060$ 37,086$ 26,519$ 40,413$ PUBLIC WORKS FLOOD CONTROL TOTAL 289,108$ 259,451$ 281,645$ 293,105$ 74 General Fund: Parks & Recreation The Salina Parks & Recreatfon Department is dedicated to providing a wide variety of leisure-tfme opportunitfes and actfvitfes to enhance the quality of life for all citfzens in our community. You and your family are invited to visit our 26 City parks featuring over 1000 acres of park land and a wide range of amenitfes. Spend an afternoon at the Municipal Golf Course, or partfcipate in the numerous recreatfon programs offered for all ages and interests. The Parks and Recreatfon Department is responsible for managing and maintaining our nine divisions, the City park system, recreatfonal programs and other public facilitfes including the no-kill Salina Animal Shelter and the donatfon-funded Barkley Park. The Recreatfon Division is responsible for providing a year-round diversified recreatfon program for all citfzens of Salina, including partfci- patfon programs, community services and special events. A wide variety of programming is provided for all ages and interests, with specific program areas offered for 50 Plus and Therapeutfc Recreatfon. Other program areas include: aquatfcs, ath- letfcs, instructfonal, natural resources, performing and visual arts, and summer day camps. Click here to utflize our online registratfon feature. The Parks, Forestry and Downtown Divisions are responsible for maintaining park grounds and land- scaping, as well as maintenance responsibilitfes in downtown Salina and on other public grounds, which include parkways and landscaped median strips. Over 60,000 flowers are planted annually in the parks system. A City tree nursery and cost share tree plantfng program for the community have also been developed. The Parks & Recreatfon Department has several satellite office locatfons. The administratfve offices are located in the City-County Building. 75 General Fund: Parks PARKS 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 571,477$ 564,830$ 620,050$ 605,043$ PT-Salaries 152,024$ 147,050$ 170,622$ 157,518$ OT- Regular 855$ 1,159$ 2,008$ 1,246$ Longevity Pay 13,811$ 13,237$ 10,770$ 13,184$ PERSONNEL SERVICES TOTAL 738,167$ 726,276$ 803,451$ 776,991$ Unemployment 1,064$ 1,767$ 1,150$ 1,770$ Social Security 43,723$ 44,771$ 47,237$ 47,957$ Medicare 10,226$ 10,471$ 11,047$ 11,217$ Life Insurance 1,281$ 1,358$ 1,479$ 1,401$ KPERS 61,733$ 58,006$ 55,492$ 59,176$ EMPLOYEE BENEFITS TOTAL 118,027$ 116,372$ 116,405$ 121,520$ PARKS 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED Office Supplies 589$ 1,159$ 1,220$ 1,100$ Plumbing Supplies 7,097$ 9,784$ 9,479$ 9,000$ Shop Mechanic Supplies 8,675$ 8,741$ 7,166$ 9,000$ Cement Products 2,484$ 12,323$ 16,524$ 15,000$ Sand, Rock, Gravel & Salt 569$ 4,921$ 1,915$ 14,000$ Paints 612$ 1,504$ 1,061$ 1,500$ Lumber 2,178$ 1,411$ 885$ 1,500$ Electric & Lighting 1,869$ 1,192$ 8,341$ 1,300$ Janitorial 6,772$ 5,546$ 4,623$ 5,800$ Gas & Oil 28,367$ 27,161$ 26,163$ 29,000$ Maintenance Supplies-Vehicle & Equip 57,781$ 58,676$ 59,038$ 73,000$ Chemicals 16,536$ 15,104$ 14,955$ 16,200$ Wearing Apparel 3,878$ 1,990$ 3,512$ 2,100$ Safety Equip & Supplies 1,152$ -$ 1,205$ -$ Tools 2,629$ 2,526$ 3,003$ 2,700$ Recreation Supplies 15,709$ 13,068$ 23,635$ 14,000$ Seeds, Plants, Tress 23,661$ 21,952$ 16,346$ 23,000$ Other Operating Supplies 6,717$ 10,645$ 7,546$ 7,300$ SUPPLIES TOTAL 187,275$ 197,702$ 206,614$ 225,500$ Telephone 4,502$ 6,329$ 6,821$ 6,800$ Cell Phone Allowance 288$ 175$ 413$ 180$ Solid Waste Disposal 11,617$ 11,983$ 12,186$ 12,900$ Employee Development 2,705$ 463$ 2,179$ 500$ Dues -$ 50$ -$ 100$ Repair-Buildings 17,300$ 24,925$ 25,934$ 26,000$ Other Contractual 8,746$ 7,541$ 3,512$ 8,000$ CONTRACTUAL SERVICES TOTAL 45,158$ 51,466$ 51,044$ 54,480$ Other Equipment 5,204$ 34,395$ 9,981$ 15,000$ CAPITAL OUTLAY TOTAL 5,204$ 34,395$ 9,981$ 15,000$ Health Insurance 143,597$ 145,060$ 154,965$ 159,926$ Workers' Compensation 7,248$ 11,000$ 6,930$ 9,520$ INTERFUND BENEFITS TOTAL 150,845$ 156,060$ 161,895$ 169,446$ PARKS TOTAL 1,244,676$ 1,282,271$ 1,349,390$ 1,362,937$ 76 General Fund: Downtown DOWNTOWN 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 21,233$ 30,053$ 31,407$ 32,188$ PT-Salaries 3,131$ 7,296$ 8,345$ 7,818$ OT- Regular 147$ 814$ -$ 876$ Longevity Pay 129$ -$ -$ -$ PERSONNEL SERVICES TOTAL 24,640$ 38,163$ 39,752$ 40,881$ Unemployment 36$ 85$ 61$ 90$ Social Security 1,475$ 2,367$ 2,466$ 2,534$ Medicare 345$ 554$ 577$ 597$ Life Insurance 27$ 51$ 54$ 52$ KPERS 2,156$ 2,899$ 2,743$ 2,959$ EMPLOYEE BENEFITS TOTAL 4,039$ 5,956$ 5,900$ 6,232$ Janitorial 715$ 704$ 804$ 750$ Gas & Oil 445$ 302$ 427$ 500$ Maintenance Supplies-Vehicle & Equip 680$ 962$ 1,090$ 1,000$ Wearing Apparel 607$ 145$ 259$ 150$ Tools 25$ 65$ -$ 100$ Seeds, Plants, Tress 648$ 2,641$ 2,275$ 2,500$ Other Operating Supplies 1,017$ 585$ 414$ 630$ SUPPLIES TOTAL 4,137$ 5,403$ 5,268$ 5,630$ Repairs 3,691$ 5,067$ 950$ 5,500$ Other Contractual 7,077$ 5,446$ 5,209$ 5,800$ CONTRACTUAL SERVICES TOTAL 10,768$ 10,513$ 6,159$ 11,300$ Other Equipment 1,465$ 4,175$ -$ 500$ CAPITAL OUTLAY TOTAL 1,465$ 4,175$ -$ 500$ Health Insurance 3,122$ -$ -$ -$ Workers' Compensation 362$ 550$ 347$ 478$ INTERFUND BENEFITS TOTAL 3,484$ 550$ 347$ 478$ DOWNTOWN TOTAL 48,533$ 64,759$ 57,426$ 65,021$ 77 General Fund: Forestry FORESTRY 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 108,633$ 121,876$ 97,455$ 130,553$ PT-Salaries 2,887$ 3,944$ 3,837$ 4,223$ OT- Regular 401$ 850$ 277$ 906$ Longevity Pay 1,676$ 1,243$ 632$ 1,545$ PERSONNEL SERVICES TOTAL 113,597$ 127,913$ 102,200$ 137,227$ Unemployment 167$ 301$ 179$ 300$ Social Security 6,885$ 7,680$ 7,412$ 8,230$ Medicare 1,610$ 1,796$ 1,733$ 1,926$ Life Insurance 226$ 277$ 203$ 288$ KPERS 11,378$ 11,795$ 10,414$ 12,029$ EMPLOYEE BENEFITS TOTAL 20,266$ 21,849$ 19,941$ 22,773$ Office Supplies 77$ 209$ 182$ 200$ Lumber -$ -$ -$ -$ Gas & Oil 2,530$ 2,724$ 2,981$ 3,000$ Maintenance Supplies-Vehicle & Equip 3,939$ 7,222$ 5,286$ 7,000$ Tree Plaques -$ 70$ 65$ 150$ Wearing Apparel 836$ 314$ 636$ 400$ Safety Equip & Supplies 149$ 255$ -$ 150$ Tools 266$ 246$ -$ 250$ Seeds, Plants, Tress 966$ 1,038$ 1,524$ 1,000$ Tree Cost Share Program -$ 1,066$ 2,092$ 1,100$ Other Operating Supplies 53$ 517$ 535$ 550$ SUPPLIES TOTAL 8,816$ 13,660$ 13,302$ 13,800$ Cell Phone Allowance 288$ 458$ 350$ 470$ Employee Development 615$ 675$ 935$ 1,000$ Dues 75$ 683$ 15$ 735$ Other Contractual 13,435$ 14,330$ 14,525$ 15,000$ CONTRACTUAL SERVICES TOTAL 14,413$ 16,146$ 15,825$ 17,205$ Other Equipment 250$ 618$ -$ 500$ CAPITAL OUTLAY TOTAL 250$ 618$ -$ 500$ Health Insurance 24,167$ 23,834$ 19,089$ 26,282$ Workers' Compensation 1,450$ 2,200$ 1,386$ 1,904$ INTERFUND BENEFITS TOTAL 25,617$ 26,034$ 20,475$ 28,186$ FORESTRY TOTAL 182,959$ 206,219$ 171,743$ 219,691$ 78 General Fund: Neighborhood Centers NEIGHBORHOOD CENTERS 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 10,454$ -$ -$ -$ PT-Salaries 1,043$ -$ -$ -$ PERSONNEL SERVICES TOTAL 11,497$ -$ -$ -$ Unemployment 16$ -$ -$ -$ Social Security 679$ -$ -$ -$ Medicare 159$ -$ -$ -$ Life Insurance 14$ -$ -$ -$ KPERS 1,193$ -$ -$ -$ EMPLOYEE BENEFITS TOTAL 2,061$ -$ -$ -$ Plumbing Supplies 1,955$ 1,177$ 1,400$ 1,260$ Paints 295$ 78$ 6$ 100$ Janitorial 1,746$ 1,166$ 1,877$ 3,000$ Janitorial-Paper Products -$ -$ -$ -$ Other Operating Supplies 409$ 140$ 142$ 150$ SUPPLIES TOTAL 4,405$ 2,560$ 3,424$ 4,510$ Other Professional Services 2,043$ 1,416$ 1,620$ 1,500$ Telephone 2,219$ 2,383$ 3,826$ 2,550$ Solid Waste Disposal 2,006$ 2,275$ 2,394$ 2,450$ Repair-Heating & Cool 2,441$ 268$ 3,053$ 2,000$ Repair-Buildings 2,481$ 1,686$ 2,317$ 2,500$ Repair-Equipment 412$ -$ -$ -$ Refunds 459$ 1,087$ 248$ 700$ CONTRACTUAL SERVICES TOTAL 12,061$ 9,115$ 13,457$ 11,700$ Other Equipment -$ -$ -$ -$ CAPITAL OUTLAY TOTAL -$ -$ -$ -$ Health Insurance 2,230$ -$ -$ -$ INTERFUND BENEFITS TOTAL 2,230$ -$ -$ -$ NEIGHBORHOOD CENTERS TOTAL 32,254$ 11,675$ 16,881$ 16,210$ 79 General Fund: Field Maintenance FIELD MAINTENANCE 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 92,087$ 93,902$ 92,384$ 100,590$ PT-Salaries 41,683$ 43,555$ 62,006$ 50,000$ OT- Regular 2,236$ 4,964$ 3,558$ 5,315$ Longevity Pay 1,446$ 1,530$ 1,278$ 1,803$ PERSONNEL SERVICES TOTAL 137,452$ 143,951$ 159,225$ 157,707$ Unemployment 189$ 331$ 239$ 330$ Social Security 7,953$ 8,407$ 9,844$ 9,002$ Medicare 1,860$ 1,966$ 2,302$ 2,101$ Life Insurance 205$ 230$ 222$ 237$ KPERS 9,710$ 9,223$ 8,239$ 9,413$ EMPLOYEE BENEFITS TOTAL 19,917$ 20,156$ 20,847$ 21,084$ Cement Products 190$ -$ 3,132$ -$ Sand, Rock, Gravel & Salt 2,701$ 6,399$ 17,213$ 6,700$ Paints 2,680$ 2,912$ 1,638$ 3,000$ Lumber 908$ 1,059$ 40$ 1,200$ Electric & Lighting 11,240$ 1,582$ 17,029$ 1,700$ Janitorial 2,901$ 2,315$ 3,055$ 2,500$ Gas & Oil 4,054$ 3,798$ 3,867$ 4,100$ Maintenance Supplies-Vehicle & Equip 4,568$ 5,642$ 6,677$ 6,000$ Wearing Apparel 535$ 231$ 560$ 250$ Safety Equip & Supplies 117$ 7$ 120$ 50$ Tools 140$ 580$ 1,016$ 500$ Mach. & Equip. (<$250)-$ -$ -$ -$ Recreation Supplies 2,533$ 2,284$ 3,835$ 2,500$ Other Operating Supplies 2,226$ 3,184$ 2,925$ 3,500$ SUPPLIES TOTAL 34,793$ 29,993$ 61,108$ 32,000$ Cell Phone Allowance 288$ 300$ 150$ 310$ Employee Development 10$ -$ 48$ -$ Repair-Buildings 11,758$ 304$ 3,257$ 3,000$ Other Contractual 5,904$ 14,535$ 5,777$ 5,000$ CONTRACTUAL SERVICES TOTAL 17,960$ 15,139$ 9,231$ 8,310$ Other Equipment 539$ 9,444$ 3,495$ 15,000$ CAPITAL OUTLAY TOTAL 539$ 9,444$ 3,495$ 15,000$ Health Insurance 25,828$ 27,300$ 25,471$ 30,104$ Workers' Compensation 1,186$ 1,800$ 1,134$ 1,558$ INTERFUND BENEFITS TOTAL 27,014$ 29,100$ 26,605$ 31,662$ FIELD MAINTENANCE TOTAL 237,675$ 247,783$ 280,511$ 265,762$ 80 General Fund: Cemetery CEMETERY 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 76,438$ 79,859$ 81,479$ 92,061$ PT-Salaries 6,890$ 7,883$ 9,019$ 8,446$ OT- Regular 828$ 858$ 930$ 917$ Longevity Pay 1,467$ 1,551$ 1,635$ 1,648$ PERSONNEL SERVICES TOTAL 85,623$ 90,150$ 93,062$ 103,072$ Unemployment 121$ 212$ 123$ 220$ Social Security 4,971$ 5,247$ 5,250$ 6,026$ Medicare 1,162$ 1,227$ 1,228$ 1,411$ Life Insurance 184$ 206$ 223$ 227$ KPERS 8,256$ 7,816$ 7,172$ 8,605$ EMPLOYEE BENEFITS TOTAL 14,694$ 14,707$ 13,996$ 16,488$ Sand, Rock, Gravel & Salt 23,002$ 860$ 1,160$ 11,500$ Janitorial-Paper Products 182$ 75$ 69$ 100$ Gas & Oil 3,839$ 3,533$ 3,501$ 3,780$ Maintenance Supplies-Vehicle & Equip 13,454$ 11,657$ 6,299$ 12,500$ Wearing Apparel 454$ 198$ 444$ 250$ Tools 557$ 429$ 551$ 500$ Other Operating Supplies 2,052$ 4,470$ 5,129$ 4,600$ SUPPLIES TOTAL 43,540$ 21,221$ 17,151$ 33,230$ Agency Contracts Operational -$ -$ -$ -$ Agency Cont. Animal Shelter -$ -$ -$ -$ Telephone 2,043$ 2,283$ 2,467$ 2,300$ Cell Phone Allowance 288$ 325$ 300$ 300$ Employee Development -$ -$ -$ 100$ Repair-Buildings 1,827$ 1,924$ 2,061$ 2,100$ Refunds 5,955$ -$ 1,301$ -$ CONTRACTUAL SERVICES TOTAL 10,113$ 4,532$ 6,128$ 4,800$ Other Equipment 890$ 1,313$ 3,985$ 7,500$ CAPITAL OUTLAY TOTAL 890$ 1,313$ 3,985$ 7,500$ Health Insurance 25,828$ 27,300$ 26,682$ 30,104$ Workers' Compensation 1,021$ 1,550$ 977$ 1,344$ INTERFUND BENEFITS TOTAL 26,849$ 28,850$ 27,659$ 31,448$ CEMETERY TOTAL 181,709$ 160,773$ 161,981$ 196,538$ 81 General Fund: Parks Facility Maintenance PARKS FACILITY MAINTENANCE 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 222,996$ 281,249$ 248,578$ 330,000$ PT-Salaries 15,587$ 16,555$ 22,233$ 17,737$ OT- Regular 2,851$ 7,776$ 2,532$ 8,333$ Longevity Pay 2,645$ 2,890$ 3,714$ 3,090$ PERSONNEL SERVICES TOTAL 244,079$ 308,470$ 277,056$ 359,159$ Unemployment 342$ 702$ 380$ 700$ Social Security 14,150$ 17,967$ 15,767$ 19,251$ Medicare 3,309$ 4,202$ 3,687$ 4,501$ Life Insurance 574$ 809$ 723$ 834$ KPERS 24,286$ 29,126$ 22,697$ 29,714$ EMPLOYEE BENEFITS TOTAL 42,661$ 52,806$ 43,255$ 55,000$ Plumbing Supplies 2,308$ 4,339$ 2,876$ 3,000$ Paints 672$ 183$ 498$ 200$ Lumber 695$ -$ 289$ -$ Electrical & Lighting 15,713$ 15,215$ 4,512$ 15,000$ Janitorial 9,166$ 6,700$ 12,129$ 12,000$ Gas & Oil 2,210$ 2,579$ 2,128$ 2,700$ Maintenance Supplies-Vehicle & Equip 2,764$ 9,348$ 5,555$ 3,100$ Wearing Apparel 2,297$ 698$ 2,450$ 750$ Tools 3,330$ 3,027$ 2,201$ 3,200$ Other Operating Supplies 5,153$ 4,432$ 4,388$ 4,700$ SUPPLIES TOTAL 44,308$ 46,520$ 37,025$ 44,650$ Other Professional Services 3,959$ 824$ 2,111$ 1,000$ Other Prof. - Elevator 14,710$ 13,073$ 12,228$ 10,000$ Telephone 1,759$ 2,795$ 3,565$ 2,000$ Cell Phone Allowance 163$ 500$ 350$ 510$ Gas Service 63,028$ 41,560$ 71,115$ 66,150$ Light & Power 399,526$ 346,180$ 391,878$ 400,000$ L&P-Recreation 76,166$ 73,047$ 123,123$ 80,000$ Employee Development 828$ 3,261$ 199$ 2,500$ Repair-Heating & Coll 2,670$ 5,400$ 2,961$ 5,000$ Repair- Buildings 7,100$ 6,991$ 4,329$ 7,000$ Repair-Equipment (439)$ 177$ 220$ 500$ Repari-Other (129)$ (36)$ -$ Other Contractual 11,156$ 44,763$ 17,077$ 12,000$ CONTRACTUAL SERVICES TOTAL 580,626$ 538,442$ 629,120$ 586,660$ Construction Contracts 26,691$ 73,402$ 46,467$ 8,000$ CAPITAL OUTLAY TOTAL 26,691$ 73,402$ 46,467$ 8,000$ Health Insurance 67,327$ 73,866$ 79,824$ 81,438$ Workers' Compensation 3,953$ 6,000$ 3,780$ 5,193$ INTERFUND BENEFITS TOTAL 71,280$ 79,866$ 83,604$ 86,631$ FACILITY MAINTENANCE TOTAL 1,009,645$ 1,099,505$ 1,116,526$ 1,140,101$ 82 General Fund: Animal Services ANIMAL SERVICES 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 215,387$ 226,458$ 241,746$ 242,586$ PT-Salaries -$ 5,895$ 10,012$ 6,314$ OT- Regular 15,742$ 9,364$ 15,241$ 10,032$ Longevity Pay 1,743$ 1,827$ 532$ 2,163$ PERSONNEL SERVICES TOTAL 232,872$ 243,543$ 267,531$ 261,095$ Unemployment 336$ 571$ 393$ 570$ Social Security 13,888$ 14,513$ 16,197$ 15,543$ Medicare 3,248$ 3,394$ 3,788$ 3,636$ Life Insurance 371$ 425$ 418$ 433$ KPERS 24,197$ 22,121$ 22,514$ 22,563$ EMPLOYEE BENEFITS TOTAL 42,040$ 41,023$ 43,310$ 42,745$ Office Supplies 6,183$ 6,287$ 6,868$ 6,500$ Plumbing Supplies 332$ 1,116$ 297$ 2,500$ Electrical & Lighting 3,389$ 2,727$ 1,223$ 2,000$ Janitorial 7,702$ 8,377$ 7,094$ 8,000$ Gas & Oil 6,657$ 5,922$ 9,582$ 7,800$ Maintenance Supplies-Vehicle & Equip 4,679$ 10,382$ 6,429$ 6,000$ Wearing Apparel 2,631$ 3,304$ 3,094$ 3,000$ Other Operating Supplies 40,608$ 10,247$ 10,130$ 10,000$ Other Operating: Animal Supplies 48,575$ 41,930$ 35,361$ 44,000$ SUPPLIES TOTAL 120,756$ 90,292$ 80,077$ 89,800$ Other Professional Services 315$ 997$ 645$ 1,000$ Telephone 3,993$ 4,969$ 7,323$ 4,800$ Cell Phone Allowance 225$ 713$ 1,025$ 730$ Gas Service 10,023$ 8,311$ 10,470$ 10,000$ Solid Waste Disposal 1,012$ 1,173$ 1,352$ 1,260$ Light & Power 20,975$ 21,502$ 21,008$ 22,000$ Postage 4,099$ 3,773$ 4,571$ 4,000$ Employee Development 10,213$ 4,417$ 7,576$ 4,700$ Dues 468$ 500$ 550$ 600$ Repair-Heating & Coll 669$ 601$ 1,917$ 1,000$ Repair- Buildings 10,519$ 9,224$ 14,567$ 10,000$ Repair-Equipment 16,329$ 3,362$ 6,443$ 3,600$ Credit Card Fees/Expenses 3,859$ 7,370$ 2,250$ 5,500$ Refunds 1,908$ 2,005$ 941$ 2,150$ Other Contractual 55,835$ 59,840$ 81,670$ 60,000$ CONTRACTUAL SERVICES TOTAL 140,442$ 128,756$ 162,309$ 131,340$ Office Equipment 2,870$ 2,588$ 3,334$ 3,000$ Other Equipmwnr 150$ 3,639$ 3,518$ 3,500$ CAPITAL OUTLAY TOTAL 3,020$ 6,226$ 6,852$ 6,500$ Health Insurance 33,469$ 35,530$ 35,758$ 39,176$ Workers' Compensation 3,953$ 5,000$ 3,150$ 4,327$ INTERFUND BENEFITS TOTAL 37,422$ 40,530$ 38,908$ 43,503$ ANIMAL SERVICES TOTAL 576,552$ 550,372$ 598,987$ 574,982$ 83 General Fund: Recreation Administration RECREATION ADMINISTRATION 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 237,583$ 258,021$ 336,891$ 276,390$ PT-Salaries 1,019$ -$ 308$ -$ OT- Regular 4,750$ 5,083$ 1,183$ 5,449$ Longevity Pay 1,113$ 1,197$ 793$ 1,236$ PERSONNEL SERVICES TOTAL 244,465$ 264,302$ 339,175$ 283,075$ Unemployment 354$ 627$ 524$ 630$ Social Security 14,699$ 15,997$ 21,669$ 17,139$ Medicare 3,438$ 3,741$ 5,068$ 4,007$ Life Insurance 476$ 503$ 713$ 515$ KPERS 25,943$ 24,982$ 29,885$ 25,482$ Transportation Allowance 5,245$ 5,298$ 7,027$ 5,300$ EMPLOYEE BENEFITS TOTAL 50,155$ 51,148$ 64,886$ 53,073$ Office Supplies 5,205$ 5,324$ 3,410$ 5,700$ Gas & Oil 4,328$ 3,703$ 3,845$ 4,000$ Maintenance Supplies-Vehicle & Equip 5,566$ 3,481$ 4,776$ 3,800$ Wearing Apparel -$ 228$ -$ Recreation Supplies 1,225$ 2,093$ 3,701$ 2,300$ Other Operating Supplies 686$ 1,076$ 86$ 1,100$ Bike Helmets 1,110$ 851$ 1,490$ 1,000$ SUPPLIES TOTAL 18,120$ 16,528$ 17,536$ 17,900$ Rent/Lease -$ -$ -$ -$ Sales Tax 97$ 85$ (29)$ 100$ Other Professional Services 1,588$ 2,100$ 19$ 2,200$ Telephone 4,737$ 3,857$ 7,597$ 4,000$ Cell Phone Allowance 413$ 513$ 1,275$ 520$ Postage 3,868$ 3,837$ 3,826$ 4,100$ Employee Development 3,517$ 3,433$ 4,259$ 3,500$ Dues 1,903$ 2,144$ 2,000$ 2,300$ Advertising & Promotion 18,394$ 30,200$ 25,915$ 31,000$ Repair-Equipment 18$ -$ -$ -$ Credit Card Fees/Expenses 25,988$ 27,518$ 26,334$ 29,000$ Refunds 47$ -$ -$ -$ Other Contractual 3,390$ 5,092$ 4,169$ 5,300$ CONTRACTUAL SERVICES TOTAL 63,960$ 78,778$ 75,364$ 82,020$ Health Insurance 51,436$ 46,550$ 66,497$ 51,324$ Workers' Compensation 659$ 1,000$ 630$ 865$ INTERFUND BENEFITS TOTAL 52,095$ 47,550$ 67,127$ 52,189$ RECREATION ADMINISTRATION TOTAL 428,795$ 458,306$ 564,089$ 488,257$ 84 General Fund: Field House FIELD HOUSE 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries -$ -$ 19,939$ 56,512$ PT-Salaries -$ -$ 1,245$ 55,000$ OT- Regular -$ -$ 109$ 1,500$ Longevity Pay -$ -$ -$ -$ PERSONNEL SERVICES TOTAL -$ -$ 21,293$ 113,012$ Unemployment -$ -$ 29$ 30$ Social Security -$ -$ 1,207$ 7,007$ Medicare -$ -$ 282$ 1,639$ Life Insurance -$ -$ 43$ -$ KPERS -$ -$ 1,822$ 2,333$ EMPLOYEE BENEFITS TOTAL -$ -$ 3,384$ 11,008$ Office Supplies -$ -$ 27$ 1,000$ Electrical & Lighting -$ -$ -$ 1,000$ Utility Expense -$ -$ -$ -$ Janitorial 1,494$ 5,000$ Wearing Apparel 378$ 1,000$ Safety Equip & Supplies 500$ Tools 500$ Mach & Equip (<$250)1,000$ Recreation Supplies 9,278$ 5,000$ Other Operating Supplies -$ -$ 1,017$ 2,000$ Food and Beverage Supplies -$ -$ -$ 1,500$ Snack Bar -$ -$ -$ 3,000$ SUPPLIES TOTAL -$ -$ 12,194$ 21,500$ Rent/Lease Equipment -$ -$ 183$ 1,500$ Sales Tax -$ -$ -$ 3,000$ Other Professional -$ -$ 607$ 2,000$ Phone/GPS/Internet -$ -$ 3,331$ 3,000$ Cell Phone Allowance -$ -$ -$ 300$ Solid Waste Disposal -$ -$ 228$ 1,500$ Water Service -$ -$ 2,193$ -$ Light & Power -$ -$ 29,727$ 33,000$ Postage -$ -$ -$ 1,000$ Employee Development -$ -$ -$ 1,000$ Dues -$ -$ -$ 500$ Advertising & Promotion -$ -$ 2,807$ 10,000$ Building maintenance repairs 1,731$ 4,000$ Repair - Building 28$ 1,000$ Repair-Equipment -$ -$ 999$ 5,000$ Credit Card Fees/Expenses -$ -$ -$ -$ Refunds -$ -$ 150$ -$ Other Contractual -$ -$ 863$ 2,500$ CONTRACTUAL SERVICES TOTAL -$ -$ 42,848$ 69,300$ Health Insurance -$ -$ 4,044$ 5,695$ Workers' Compensation -$ -$ 100$ 907$ INTERFUND BENEFITS TOTAL -$ -$ 4,144$ 6,602$ FIELD HOUSE TOTAL -$ -$ 83,863$ 221,422$ 85 General Fund: Aquatic Center AQUATIC CENTER 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 4,472$ 376$ -$ 13,000$ PT-Salaries 232,858$ 243,114$ 246,858$ 265,000$ OT- Regular 7,030$ 6,764$ 12,381$ 7,311$ PERSONNEL SERVICES TOTAL 244,360$ 250,254$ 259,239$ 285,311$ Unemployment 374$ 609$ 409$ 610$ Social Security 15,137$ 15,516$ 16,073$ 32,309$ Medicare 3,540$ 3,629$ 3,759$ 7,556$ Life Insurance 8$ 0$ -$ -$ KPERS 420$ 9$ -$ 10$ EMPLOYEE BENEFITS TOTAL 19,479$ 19,762$ 20,241$ 40,485$ Office Supplies 1,244$ 352$ 524$ 500$ Plumbing Supplies 505$ 704$ 2,286$ 750$ Paints 384$ 176$ 794$ 500$ Lumber -$ 4$ -$ Electrical & Lighting 1,458$ 4,859$ 3,388$ 1,500$ Janitorial 4,555$ 4,715$ 5,485$ 4,700$ Janitorial-Paper Prod.-$ -$ -$ -$ Parts-Machinery & Equip 524$ 2,024$ 1,037$ 1,000$ Chemicals 33,188$ 46,228$ 26,712$ 38,000$ Wearing Apparel 4,806$ 6,626$ 7,455$ 7,000$ Recreation Supplies 8,151$ 7,288$ 10,155$ 8,000$ Other Operating Supplies 2,950$ 8,916$ 4,325$ 4,500$ SUPPLIES TOTAL 57,765$ 81,887$ 62,165$ 66,450$ Sales Tax 295$ 319$ -$ 400$ Other Professional Services 2,484$ 4,724$ 3,890$ 5,000$ Telephone 1,690$ 2,119$ 1,960$ 1,700$ Solid Waste Disposal -$ 765$ 731$ 900$ Advertising & Promotion 7,139$ 12,493$ 8,933$ 8,000$ Repair - Building 2,057$ 2,841$ 7,142$ 3,500$ Repair-Equipment 1,457$ 5,237$ 6,994$ 3,850$ Refunds 2,265$ 5,829$ 8,313$ 4,000$ Other Contractual 3,955$ 1,700$ 4,786$ 5,000$ CONTRACTUAL SERVICES TOTAL 21,342$ 36,027$ 42,750$ 32,350$ Buildings -$ 27,627$ -$ 20,000$ CAPITAL OUTLAY TOTAL -$ 27,627$ -$ 20,000$ Health Insurance 508$ -$ -$ -$ INTERFUND BENEFITS TOTAL 508$ -$ -$ -$ AQUATIC CENTER TOTAL 343,454$ 415,557$ 384,395$ 444,596$ 86 General Fund: Athletics v ATHLETICS 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 50,751$ 52,841$ 45,633$ 55,000$ PT-Salaries 113,021$ 117,966$ 121,797$ 126,371$ OT- Regular -$ -$ 77$ -$ Longevity Pay 396$ 438$ 480$ 391$ PERSONNEL SERVICES TOTAL 164,168$ 171,245$ 167,987$ 181,762$ Unemployment 247$ 419$ 255$ 420$ Social Security 9,876$ 10,353$ 10,152$ 6,192$ Medicare 2,310$ 2,421$ 2,374$ 1,448$ Life Insurance 112$ 125$ 91$ 130$ KPERS 6,526$ 6,094$ 4,829$ 6,212$ EMPLOYEE BENEFITS TOTAL 19,071$ 19,412$ 17,701$ 14,402$ Books & Periodicals -$ -$ -$ -$ Electrical & Lighting 705$ -$ -$ -$ Recreation Supplies 14,209$ 14,678$ 18,369$ 15,000$ Other Operating Supplies 196$ 182$ 144$ 400$ SUPPLIES TOTAL 15,110$ 14,860$ 18,513$ 15,400$ Rent/Lease 16,675$ 4,371$ 4,500$ 1,000$ Other Professional Services 6,891$ 8,785$ 7,772$ 8,750$ Cell Phone Allowance 288$ 300$ 300$ 300$ Refunds 825$ 898$ 409$ 1,000$ Other Contractual 3,996$ 4,211$ 5,795$ 4,250$ CONTRACTUAL SERVICES TOTAL 28,675$ 18,565$ 18,775$ 15,300$ Other Equipment -$ 2,960$ 7,693$ 3,000$ CAPITAL OUTLAY TOTAL -$ 2,960$ 7,693$ 3,000$ Health Insurance 12,984$ 13,650$ 11,538$ 15,047$ Workers' Compensation 988$ 1,500$ 945$ 1,302$ INTERFUND BENEFITS TOTAL 13,972$ 15,150$ 12,483$ 16,349$ ATHLETICS TOTAL 240,996$ 242,193$ 243,152$ 246,212$ 87 General Fund: Natural Resources NATURAL RESOURCES 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 57,368$ 48,152$ 49,896$ 51,582$ PT-Salaries 20,440$ 27,698$ 29,705$ 29,674$ OT- Regular 218$ 184$ 87$ 196$ Longevity Pay 714$ 756$ 798$ 773$ PERSONNEL SERVICES TOTAL 78,740$ 76,789$ 80,485$ 82,225$ Unemployment 113$ 182$ 120$ 180$ Social Security 4,620$ 4,528$ 4,862$ 4,851$ Medicare 1,080$ 1,059$ 1,137$ 1,133$ Life Insurance 130$ 117$ 120$ 124$ KPERS 6,066$ 4,608$ 4,413$ 4,697$ EMPLOYEE BENEFITS TOTAL 12,009$ 10,493$ 10,652$ 10,984$ Books & Periodicals 86$ -$ -$ -$ Sand, Rock & Gravel -$ -$ -$ 5,000$ Lumber 615$ -$ -$ -$ Electrical & Lighting 109$ -$ -$ -$ Maintenance Supplies-Vehicle & Equip 806$ -$ -$ -$ Wearing Apparel 340$ 173$ -$ 180$ Safety Equip & Supplies -$ -$ -$ -$ Tools 4$ -$ -$ -$ Mach. & Equip. (<$250)227$ -$ -$ -$ Recreation Supplies 8,825$ 20,592$ 14,303$ 21,000$ Other Operating Supplies 2,716$ -$ -$ -$ SUPPLIES TOTAL 13,728$ 20,766$ 14,303$ 26,180$ Other Professional Services 1,398$ 525$ -$ 550$ Employee Development 355$ 260$ -$ 280$ Advertising & Promotions -$ -$ -$ -$ Refunds 181$ 1,080$ 590$ 1,155$ Activity Fund 55,194$ 49,861$ 109,915$ 25,000$ Other Contractual 9,111$ 7,695$ 3,439$ 8,200$ CONTRACTUAL SERVICES TOTAL 66,239$ 59,421$ 113,944$ 35,185$ Health Insurance 16,536$ 13,650$ 14,463$ 15,047$ Workers' Compensation 659$ 1,000$ 630$ 865$ INTERFUND BENEFITS TOTAL 17,195$ 14,650$ 15,093$ 15,912$ NATURAL RESOURCES TOTAL 187,911$ 182,119$ 234,477$ 170,486$ 88 General Fund: Recreation Programs RECREATION PROGRAMS 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 50,534$ 52,284$ 53,832$ 56,011$ PT-Salaries 64,648$ 68,066$ 67,011$ 72,914$ Longevity Pay 1,661$ 1,724$ 1,787$ 1,725$ PERSONNEL SERVICES TOTAL 116,843$ 122,073$ 122,630$ 130,650$ Unemployment 162$ 288$ 179$ 290$ Social Security 6,471$ 7,181$ 7,248$ 2,188$ Medicare 1,505$ 1,679$ 1,695$ 512$ Life Insurance 156$ 173$ 177$ 175$ KPERS 7,403$ 6,994$ 6,707$ 7,131$ EMPLOYEE BENEFITS TOTAL 15,697$ 16,316$ 16,007$ 10,296$ Wearing Apparel -$ -$ -$ -$ Mach. & Equip. (<$250)143$ -$ -$ -$ Recreation Supplies 5,174$ 8,122$ 9,827$ 8,600$ Other Operating Supplies 1,000$ -$ 9$ -$ SUPPLIES TOTAL 6,317$ 8,122$ 9,836$ 8,600$ Rent/Lease -$ -$ -$ -$ Other Professional Services 20,267$ 21,000$ 21,494$ 15,000$ Phone/GPS/Internet -$ -$ 35$ -$ Cell Phone Allowance 288$ 300$ 300$ 300$ Advertising & Promotions -$ 250$ -$ -$ Refunds 257$ 246$ 165$ 250$ Other Contractual 3,120$ 3,343$ 2,293$ 3,600$ CONTRACTUAL SERVICES TOTAL 23,932$ 25,139$ 24,287$ 19,150$ Health Insurance 21,306$ 17,404$ 15,730$ 19,184$ Workers' Compensation 988$ 1,500$ 945$ 1,302$ INTERFUND BENEFITS TOTAL 22,294$ 18,904$ 16,675$ 20,486$ RECREATION PROGRAMS TOTAL 185,083$ 190,555$ 189,434$ 189,182$ 89 General Fund: Therapeutic Recreation THERAPEUTIC RECREATION 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries -$ 528.9 0 570 PT-Salaries 39,142$ 44371.17 40379.17 47900 OT-Regular 490$ 0 0 0 Longevity Pay 445$ 465.5 486.5 490 PERSONNEL SERVICES TOTAL 40,077$ 45,366$ 40,866$ 48,960$ Unemployment 57$ 106.11 57.54 110 Social Security 2,288$ 2628.19 2334.36 18867.85 Medicare 535$ 614.66 545.93 4412.64 Life Insurance 48$ 52.83 55.3 51.5 KPERS 2,629$ 2495.75 2437.12 2545.2 EMPLOYEE BENEFITS TOTAL 5,557$ 5,898$ 5,430$ 25,987$ Maintenance Supplies-Vehicle & Equip -$ 0 152.28 0 Wearing Apparel -$ 0 0 0 Recreation Supplies 2,460$ 2003.58 2890.92 2150 Other Operating Supplies -$ 0 0 0 SUPPLIES TOTAL 2,460$ 2,004$ 3,043$ 2,150$ Other Professional Services 605$ 135 254.11 150 Employee Development 81$ 0 0 0 Refunds 282$ 835 52.5 900 Activity Fund 11,684$ 8339.67 2449.16 10000 Other Contractual 2,941$ 4684.61 2855.98 5000 CONTRACTUAL SERVICES TOTAL 15,593$ 13,994$ 5,612$ 16,050$ Health Insurance 3,133$ 3311 3511 3654 Workers' Compensation 132$ 200 126 173 INTERFUND BENEFITS TOTAL 3,265$ 3,511$ 3,637$ 3,827$ THERAPEUTIC RECREATION TOTAL 66,952$ 70,772$ 58,588$ 96,974$ 90 General Fund: Camp Salina & Special Events CAMP SALINA 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED PT-Salaries 26,691$ 25,407$ 28,245$ 33,000$ PERSONNEL SERVICES TOTAL 26,691$ 25,407$ 28,245$ 33,000$ Unemployment 43$ 66$ 45$ 70$ Social Security 1,655$ 1,575$ 1,751$ 1,339$ Medicare 387$ 368$ 410$ 313$ EMPLOYEE BENEFITS TOTAL 2,085$ 2,010$ 2,206$ 1,722$ Recreation Supplies 2,313$ 3,078$ 5,477$ 5,000$ Other Operating Supplies 2,005$ 50$ 105$ 50$ SUPPLIES TOTAL 4,318$ 3,128$ 5,582$ 5,050$ Rent/Lease 2,351$ 3,266$ 3,422$ 3,500$ Other Professional Services 21$ 164$ 180$ 200$ CONTRACTUAL SERVICES TOTAL 2,372$ 3,430$ 3,602$ 3,700$ Workers' Compensation 152$ 1,750$ 1,103$ 1,517$ INTERFUND BENEFITS TOTAL 152$ 1,750$ 1,103$ 1,517$ CAMP SALINA TOTALS 35,618$ 35,724$ 40,738$ 44,989$ SPECIAL EVENTS 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED PT-Salaries 498$ 330$ 252$ 400$ OT-Regular -$ -$ -$ -$ PERSONNEL SERVICES TOTAL 498$ 330$ 252$ 400$ Unemployment 1$ 1$ 0$ -$ Social Security 25$ 20$ 16$ 20$ Medicare 6$ 5$ 4$ -$ KPERS 4$ -$ -$ -$ EMPLOYEE BENEFITS TOTAL 36$ 26$ 20$ 20$ Recreation Supplies 13,829$ 15,657$ 15,997$ 15,700$ Other Operating Supplies 197$ -$ 134$ -$ SUPPLIES TOTAL 14,026$ 15,657$ 16,131$ 15,700$ Other Professional Services 969$ -$ 938$ 1,500$ Refunds -$ -$ 16$ -$ Employee Development 9,668$ 8,542$ 4,255$ 2,000$ Other Contractual -$ 1,698$ 270$ 1,800$ CONTRACTUAL SERVICES TOTAL 10,637$ 10,240$ 5,479$ 5,300$ SPECIAL EVENTS TOTAL 25,197$ 26,253$ 21,882$ 21,420$ 91 General Fund: Senior Programs SENIOR PROGRAMS 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries -$ -$ 38$ -$ PT-Salaries 8,568$ 7,139$ 4,187$ 7,643$ OT-Regular -$ 263$ -$ -$ PERSONNEL SERVICES TOTAL 8,568$ 7,402$ 4,225$ 7,643$ Unemployment 14$ 19$ 7$ 20$ Social Security 531$ 458$ 259$ 1,724$ Medicare 124$ 107$ 61$ 403$ Life Insurance -$ 1$ KPERS 17$ 45$ -$ 51$ EMPLOYEE BENEFITS TOTAL 686$ 630$ 326$ 2,198$ Recreation Supplies 921$ 392$ 552$ 1,000$ Other Operating Supplies -$ -$ -$ -$ SUPPLIES TOTAL 921$ 392$ 552$ 1,000$ Rent/Lease 1,821$ 1,746$ 600$ -$ Other Professional Services 400$ -$ -$ -$ Advertising & Promotions 2,485$ 2,250$ 3,000$ -$ Refunds 236$ 145$ 131$ 150$ Activity Fund 32,167$ 26,534$ 22,554$ 30,000$ Other Contractual -$ 2,739$ 1,643$ 2,000$ CONTRACTUAL SERVICES TOTAL 37,109$ 33,414$ 27,927$ 32,150$ Health Insurance -$ -$ -$ -$ Workers' Compensation 428$ 650$ 410$ 338$ INTERFUND BENEFITS TOTAL 428$ 650$ 410$ 338$ SENIOR PROGRAMS TOTAL 47,712$ 42,488$ 33,440$ 43,329$ 92 General Fund: Smoky Hill Museum The Smoky Hill Museum inspires a broader understanding of the region's rich history by engaging resi- dents and visitors of all ages through diverse learning experiences. The Museum reflects the struggles and vision of the people of the Smoky Hills region and Salina since the city’s founding in 1858. The Museum’s collectfons began in 1879 as part of the Saline County Histor- ical Society, initfated by town founders William A. Phillips and Alexander M. Campbell. Just over a cen- tury later, the Museum opened to the public in its current locatfon in 1986 at the historic post office at 8th Street and Iron Avenue downtown, receiving natfonal accreditatfon in 1997. Today, it contfnues to operate as a division of Salina Arts & Humanitfes, with professionally trained staff who serve more than 35,000 visitors each year. The Smoky Hill Museum offers a wide variety of educa- tfonal programs and a Kansas-focused Museum Store. 93 General Fund: Smoky Hill Museum SMOKY HILL MUSEUM 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 275,216$ 286676.78 278081.17 307084.2 PT-Salaries 5,126$ 20168.1 18800.75 21599.1 OT- Regular 1,878$ 890.53 2233.01 957.9 Longevity Pay 2,786$ 3038 2987.55 3090 PERSONNEL SERVICES TOTAL 285,006$ 310,773$ 302,102$ 332,731$ Unemployment 397$ 714.32 424.96 710 Social Security 16,445$ 18184.57 17562.6 19477.3 Medicare 3,846$ 4252.83 4107.37 4552.6 Life Insurance 558$ 630.3 603.83 648.9 KPERS 29,226$ 27355.44 24023.24 27906.3 EMPLOYEE BENEFITS TOTAL 50,472$ 51,137$ 46,722$ 53,295$ Office Supplies 2,838$ 1659.03 1941.6 1774.5 Books & Periodicals 441$ 409.83 272.78 441 Paints 316$ 183.75 0 199.5 Electrical & Lighting 1,998$ 317.92 712.5 336 Janitorial 1,419$ 1548.93 404.04 1659 Collections 3,497$ 2537.89 3181.77 2719.5 Gas & Oil 209$ 15.04 0 21 Maintenance Supplies - Vehicles & Equip 1,166$ 49.69 748.93 52.5 Tools -$ 0 617.27 0 Public Education Supplies (16,310)$ 9,186$ 8,510$ 9,839$ Other Operating Supplies 1,737$ 7,429$ 3,022$ 7,959$ SUPPLIES TOTAL (2,689)$ 23,337$ 19,411$ 25,001$ Rent/Lease 4,671$ 4820.02 5008.29 1900 Other Professional Services 2,885$ 4,285$ 10,905$ 4,589$ Phone/GPS/Internet -$ 1,932$ 5,331$ 2,069$ Telephone 1,699$ -$ -$ -$ Postage 2,097$ 2019.63 306.64 2163 Employee Development 2,259$ 1487.17 2928.02 1596 Dues 1,605$ 1850 1973.9 1984.5 Printing 3,465$ 2,558$ 2,150$ 2,741$ Advertising & Promotion 26,669$ 23474.15 29326.29 25137 Repair - Buildings 8,408$ 28302.38 31264.37 30313.5 Other Contractual 34,555$ 7,151$ 3,683$ 7,665$ Exhibits 12,340$ 10,632$ 13,620$ 11,382$ CONTRACTUAL SERVICES TOTAL 100,653$ 88,511$ 106,497$ 91,539$ Office Equipment 1,889$ 442$ 215$ 800$ CAPITAL OUTLAY TOTAL 1,889$ 442$ 215$ 800$ Health Insurance 49,545$ 51134 55295 56374.5 Workers' Compensation 3,295$ 5000 3150 4327 INTERFUND BENEFITS TOTAL 52,840$ 56,134$ 58,445$ 60,702$ SMOKY HILL MUSEUM TOTAL 488,171$ 530,334$ 533,393$ 564,067$ 94 General Fund: Community & Development Services Building Services Division Mission is to encourage and promote safe, quality development and construc- tfon in the City of Salina. Building Services is a division of the Development Services Department and along with the Planning Divi- sion is regularly involved in the Development Review Team process. Building Services is responsible for the administratfon and enforcement of the adopted building, electrical, mechanical, plumbing, property maintenance, and other related adopted codes. The Division issues permits for buildings, plumbing, elec- trical and mechanical work, demolitfon, mobile homes, changes of occupancy, signs, home occupatfon certfficates and swimming pools. The Division reviews plans for proposed buildings, additfons and build- ing alteratfons to verify zoning compliance, building and fire code compliance and compliance with the Americans with Disabilitfes Act. Staff also inspects constructfon projects, including private water and sew- er services, as well as plumbing, mechanical and electrical limited service and repair work to confirm code compliance. The staff is also responsible for enforcing the city’s property maintenance code as it relates to the conditfon of the buildings on a property, including identffying and abatfng dilapidated or danger- ous buildings. In mid-2016, The Community Relatfons Department was combined with the Development Services De- partment to form the Community and Development Services Department. Neighborhood Services Division The Neighborhood Services Division of the Development Services Department provides services to en- hance the quality of life in Salina's neighborhoods and help make Salina an attractfve place to visit, work, live and invest.  Code enforcement of City ordinances regarding nuisances, zoning and building code issues related to outdoor property use and maintenance. Citfzen reports are confidentfal.  Neighborhood outreach for problem-solving which requires coordinatfon with other city depart- ments, community agencies and neighborhood groups to develop goals, strategies and actfon plans for neighborhood clean up and revitalizatfon.  Grant administratfon for state and local programs such as Community Development Block Grants (CDBG), HOME (HUD pass-through funds for home owner assistance), and the Emergency Solutfons Grant (ESG) to address homelessness.  Neighborhood revitalizatfon tax rebate general program administratfve support including pre- applicatfon conferences, applicatfon processing, pre-certfficatfon file preparatfon and owner commu- nicatfon liaison.  Housing rehabilitatfon through local, state and Federal grant programs. Most grants are open to home-owner occupied residences meetfng various other qualificatfons according to grant source. 95 General Fund: Community & Development Services COMMUNITY & DEVELOPMENT 2015 2016 2017 2018 SERVICES EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED FT-Salaries 773,007$ 855689.9 982542.92 984680 PT-Salaries -$ 0 0 20600 OT- Regular 3,971$ 1219.75 533.12 1545 Longevity Pay 6,949$ 6615.88 6085.33 8755 PERSONNEL SERVICES TOTAL 783,927$ 863,526$ 989,161$ 1,015,580$ Unemployment 1,123$ 2020.96 1411.53 2010 Social Security 46,760$ 52094.03 58770.58 53271.6 Medicare 10,936$ 12183.3 13744.74 12463 Life Insurance 1,546$ 1884.72 2017.05 1926.1 KPERS 80,732$ 82421.99 87453.32 82618 Transportation Allowance 9,568$ 11294 11156 13000 EMPLOYEE BENEFITS TOTAL 150,665$ 161,899$ 174,553$ 165,289$ Office Supplies 3,892$ 3284.5 3339.44 1000 Books & Periodicals 6,620$ 97 5948.98 4000 Gas & Oil 3,919$ 4404.53 4193.16 4800 Maintenance Supplies - Vehicles & Equip 3,073$ 4110.23 2323.86 4400 Wearing Apparel 703$ 383.25 329.51 500 Mach. & Equip. (<$250)466$ 20.42 0 500 Other Operating Supplies 3,381$ 2957.35 3396.97 3200 SUPPLIES TOTAL 22,054$ 15,257$ 19,532$ 18,400$ Demolition 108,196$ 24982.15 30622 50000 Housing Grants 19,790$ 11090 20222.12 11875.5 Emergency Solutions Grant 100,241$ 128708.45 132681.46 150000 Revitalization Tax Rebate 180,714$ 150133.72 118782.34 180000 Enterprise Zone Rebate -$ 3577.5 818 4000 Other Professional Services 428$ 2748.91 6365 3000 Telephone 2,744$ 2399.57 8081.7 3000 Cell Phone Allowance 1,813$ 1887.5 2875 2000 Postage 17,382$ 17101.45 11073.58 18300 Employee Development 5,654$ 12368.08 3555.15 13500 Dues 2,573$ 1288.2 1922 1400 Legal Notices 369$ 1423.5 3856.5 1500 Printing 3,740$ 471.5 985 500 Repairs -$ 114.82 0 100 Credit Card Fees/Expense 2,301$ 1711.94 431.92 2000 Other Contractual 8,783$ 20421.36 75331.65 51500 Minimum Housing Costs 16,372$ 935.09 0 21000 Nuisance Abate: Mowing 57,171$ 23063.68 17318.9 42000 CONTRACTUAL SERVICES TOTAL 528,271$ 404,427$ 434,922$ 555,676$ Office Equipment 6,788$ 889$ 3,813$ 1,500$ Other Equipment -$ 273.04 506.65 500 CAPITAL OUTLAY TOTAL 6,788$ 1,162$ 4,319$ 2,000$ Health Insurance 136,216$ 170216 179278 187663.14 Workers' Compensation 11,860$ 18000 16340 15580 INTERFUND BENEFITS TOTAL 148,076$ 188,216$ 195,618$ 203,243$ COMMUNITY & DEVEL. SERV. TOTAL 1,639,781$ 1,634,488$ 1,818,106$ 1,960,187$ 96 General Fund: Agency Contracts The City of Salina provides support to various community agencies and organizatfons at the directfon of the voters and City Commission. The 2018 budget includes the following amounts to fund other agencies: $20,000 to fund the Salina Municipal Band. Based on a vote of the citfzens held in the early 1900’s. $225,000 to fund public access television based on a contractual agreement $737,900 to partner with OCCK to provide transportatfon services throughout the community $250,000 to fund the Salina Community Economic Development Organizatfon, Inc. (SCEDO) AGENCY CONTRACTS 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED Agency Contracts Operational -$ 19,950$ 19,825$ 25,000$ CONTRACTUAL SERVICES TOTAL -$ 19,950$ 19,825$ 25,000$ AGENCY SUPPORT TOTAL -$ 19,950$ 19,825$ 25,000$ Agency Contracts Operational 241,138$ 212,411$ 208,843$ 225,000$ CONTRACTUAL SERVICES TOTAL 241,138$ 232,361$ 228,668$ 250,000$ PEG ACCESS TV TOTAL 241,138$ 232,361$ 228,668$ 250,000$ Agency Contracts Transportation 556,320$ 653,000$ 653,000$ 737,900$ CONTRACTUAL SERVICES TOTAL 556,320$ 653,000$ 653,000$ 737,900$ PUBLIC TRANSPORTATION TOTAL 556,320$ 653,000$ 653,000$ 737,900$ Agency Contract Econ Development -$ 308,000$ 275,000$ 175,100$ CONTRACTUAL SERVICES TOTAL -$ 308,000$ 275,000$ 175,100$ AGENCY CONTRACTS TOTAL 797,458$ 1,213,311$ 1,176,493$ 1,188,000$ 97 General Fund: Capital Outlay The Capital Outlay budget for the General Fund includes $200,000 to purchase an ambulance for the Emergency Medical Services division of the Fire Department and $15,000 as a reserve for any needed capital improvements for ADA compliance. Other capital purchases are budgeted for in the Sales Tax: Capital Fund or various special/proprietary funds. CAPITAL OUTLAY 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED Other Equipment 13,557$ -$ -$ -$ Vehicles 307,112$ 242,424$ 19,999$ 200,000$ CAPITAL OUTLAY TOTAL 320,669$ 242,424$ 19,999$ 200,000$ VEHICLES AND EQUIPMENT TOTAL 320,669$ 242,424$ 19,999$ 200,000$ Construction Contracts 19,995$ 58,114$ -$ 50,000$ CAPITAL OUTLAY TOTAL 19,995$ 58,114$ -$ 50,000$ Ada Compliance Reserve 14,555$ 18,252$ 24,240$ 3,924,162$ RESERVES TOTAL 14,555$ 18,252$ 24,240$ 3,924,162$ CAPITAL OUTLAY TOTAL 355,219$ 318,789$ 44,239$ 4,174,162$ 98 General Fund: Interfund Transfers The Interfund Transfers budget is comprised of amounts that will be transferred out to other funds to support operatfons: $400,000 to the Arts & Humanitfes Fund $260,000 to the Bicentennial Center Fund $60,000 to the Central Garage Fund INTERFUND TRANSFERS 2015 2016 2017 2018 EXPENDITURES ACTUAL ACTUAL REVISED ADOPTED Data Processing Charges -$ -$ -$ -$ CONTRACTUAL SERVICES TOTAL -$ -$ -$ -$ Interfund Service Prov -$ -$ -$ -$ Transfers - Interfund 682,000$ 805,000$ 810,000$ 810,000$ TRANSERS TOTAL 682,000$ 805,000$ 810,000$ 810,000$ INTERFUND TRANSFERS TOTAL 682,000$ 805,000$ 810,000$ 810,000$ 99 SPECIAL FUNDS 100 Arts and Humanities Fund The mission of Salina Arts and Humanitfes is "the cultfvatfon of this place through the power of the arts and humanitfes to change lives and build community." As a department of the City of Salina, Salina Arts and Humanitfes (SA&H) has served a unique role in arts advocacy since 1966. SA&H is noted natfonally for the services it provides as a valued component of bal- anced local governance and for the financial and other support it provides many area arts organizatfons. Among the longtfme programs SA&H directly produces are the Smoky Hill River Festfval, Smoky Hill Mu- seum, Arts Infusion Program, Horizons Grants Program, Community Art & Design, the Art a la Carte con- cert series and Cultural Connectfons. Key to the long-range focus of Salina Arts & Humanitfes are four goals that comprise the city's Big Ideas Community Cultural Plan, adopted in 2008:  Make arts, culture and heritage offerings welcoming, affordable, and accessible to all Salinans.  Make our community a more beautfful place in which to live, work, and visit.  Use the arts as an engine to drive economic development and downtown & community revitalizatfon.  Make Salina a model community for cultural-sector coordinatfon, unity, and support. ARTS AND HUMANITIES FUND 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget A&H Program Services 4,951$ 70,100$ 63,500$ 23,650$ Button Sales-Pre Festiv 129,856$ 121,540$ 116,412$ 134,000$ Button Sales-Employee 26,935$ 26,110$ 25,050$ 23,000$ Button Sales-Gate 40,290$ 56,081$ 52,068$ 61,000$ Four Rivers Market Fees 18,850$ 16,915$ -$ 17,225$ Jury Fees 8,766$ 10,087$ 11,161$ 12,000$ Artist Fees-Fine Arts 22,200$ 20,248$ 44,541$ 25,575$ 1st Treasures Tent Fees 2,216$ 2,072$ 1,980$ 2,200$ Game Fees 894$ 656$ 140$ 1,000$ Food Fees 51,011$ 48,259$ 48,778$ 50,000$ Craft Demonstration Fee 1,517$ 1,229$ 1,518$ 1,200$ Electrical Fees 6,015$ 6,130$ 6,780$ 6,500$ T-Shirts Sales 7,131$ 4,632$ 8,543$ 8,000$ Soft Drink Sales 815$ 1,593$ 1,478$ 1,000$ Gift Certificates 5,180$ 5,060$ 8,700$ 4,000$ Transfers Operating 500,000$ 525,000$ 500,000$ 525,000$ Miscellaneous Income -$ 707$ 892$ 500$ Investment Income 133$ 368$ 54$ 2,000$ A&H Foundation Support 106,981$ 44,000$ 39,719$ 110,000$ ARTS AND HUMANITIES TOTAL REVENUES 933,740$ 960,787$ 931,314$ 1,007,850$ 101 Arts and Humanities Fund ARTS AND HUMANITIES EXPENDITURES FT-Salaries Budget 263,824$ 272,767$ 303,054$ 292,520$ PT- Salaries 25,887$ 25,856$ 20,999$ 27,810$ OT- Regular 7,659$ 7,108$ 6,405$ 3,605$ Longevity Pay 583$ 858$ 1,183$ 1,545$ Earned Leave 2,913$ -$ -$ -$ PERSONNEL SERVICES TOTAL 300,866$ 306,589$ 331,641$ 325,480$ Unemployment 405$ 676$ 453$ 700$ Social Security 16,845$ 17,344$ 18,921$ 19,055$ Medicare 3,940$ 4,056$ 4,425$ 4,429$ Life Insurance 560$ 662$ 698$ 721$ Kpers 30,205$ 29,162$ 29,330$ 30,805$ Transp.Allowance 3,013$ 3,144$ 3,144$ 3,200$ EMPLOYEE BENEFITS TOTAL 54,969$ 55,044$ 56,972$ 58,910$ Office Supplies 3,064$ 2,948$ 2,875$ 3,675$ Books & Periodicals 352$ 364$ 563$ 525$ Gas & Oil 521$ 480$ 304$ 756$ Maint. Supplies-Veh & Equip 990$ 974$ 375$ 1,260$ Other Oper. Supplies 879$ 368$ 196$ 2,100$ Food/Beverage Supplies 1,319$ 1,601$ 1,642$ 1,890$ SUPPLIES TOTAL 7,125$ 6,735$ 5,954$ 10,206$ Other Professional Services 20,882$ 49,512$ 54,637$ 52,500$ Other Profession-Artist 83,586$ 70,970$ 71,054$ 78,750$ Telephone 1,175$ 1,207$ 3,018$ 2,310$ Cell Phone Allowance 575$ 850$ 1,200$ 900$ Postage 1,869$ 2,860$ 1,709$ 3,150$ Employee Development 2,912$ 3,281$ 4,408$ 3,675$ Mileage/Travel 1,680$ 1,328$ 2,142$ 1,575$ Dues 1,160$ 995$ 1,390$ 1,260$ Printing 8,738$ 5,624$ 7,091$ 6,090$ Advertising & Promotion 5,755$ 6,871$ 6,900$ 7,718$ Rpr-Buildings -$ -$ -$ -$ Other Contractual 8,164$ 6,426$ 7,158$ 10,500$ Other Cont Tech Service 1,475$ 900$ 2,300$ 1,050$ CONTRACTUAL SERVICES TOTAL 137,972$ 150,824$ 163,006$ 169,478$ Office Equipment 964$ 1,757$ 2,235$ 2,500$ Community Art -$ 15,000$ 15,750$ 15,000$ CAPITAL OUTLAY TOTAL 964$ 16,757$ 17,985$ 17,500$ Health Insurance 54,845$ 65,106$ 74,976$ 75,516$ Workmen's Compensation 2,174$ 5,488$ 3,457$ 4,698$ INERFUND BENEFITS TOTAL 57,019$ 70,594$ 78,433$ 80,214$ ARTS AND HUMANITIES TOTAL 558,916$ 606,543$ 653,990$ 661,788$ 102 Smoky Hill River Festival SMOKY HILL RIVER FESTIVAL 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget PT- Salaries 15,479$ 9,160$ 15,479$ 11,330$ OT- Regular 773$ 747$ 773$ 1,030$ PERSONNEL SERVICES TOTAL 16,252$ 9,907$ 16,252$ 12,360$ Unemployment 22$ 26$ 22$ 30$ Social Security 841$ 614$ 841$ 670$ Medicare 197$ 144$ 197$ 160$ EMPLOYEE BENEFITS TOTAL 1,060$ Office Supplies 2,689$ 3,212$ 2,689$ 3,675$ Maint. Supplies-Veh & Equip 1,093$ -$ 1,093$ 788$ Signs 4,046$ 3,131$ 4,046$ 3,150$ Wearing Apparel 5,095$ -$ 5,095$ 6,300$ Recreation Supplies 8,938$ 9,147$ 8,938$ 10,500$ Other Oper. Supplies 7,750$ 9,213$ 7,750$ 10,500$ Food/Beverage Supplies 14,119$ 13,398$ 14,119$ 14,700$ SUPPLIES TOTAL 43,730$ 38,101$ 43,730$ 49,613$ Employee Recognition 11,200$ 650$ 11,200$ 840$ Agency Contracts Operat -$ 60,000$ -$ 65,000$ Sales Tax 593$ 482$ 593$ 525$ Other Professional Services 68,046$ 28,272$ 68,046$ 31,500$ Other Profession-Artist 36,720$ 52,368$ 36,720$ 57,750$ Other Professional-Stag 30,416$ 34,638$ 30,416$ 37,800$ Telephone 115$ 88$ 115$ 105$ Postage 3,707$ 3,705$ 3,707$ 4,200$ Mileage/Travel 4,892$ 6,992$ 4,892$ 7,560$ Printing 16,495$ 12,904$ 16,495$ 14,175$ Advertising & Promotion 42,223$ 30,886$ 42,223$ 33,600$ Other Contractual 1,124$ 1,124$ 1,124$ 1,260$ Other Cont tech service 47,008$ 52,307$ 47,008$ 56,700$ CONTRACTUAL SERVICES TOTAL 262,538$ 284,416$ 262,538$ 311,015$ Other Equipment 13,014$ 5,154$ 13,014$ 13,000$ CAPITAL OUTLAY TOTAL 13,014$ 5,154$ 13,014$ 13,000$ SMOKY HILL RIVER FESTIVAL TOTAL 336,594$ 337,579$ 335,534$ 385,988$ 103 Sales Tax Capital & Economic Development Funds Sales Tax Sales tax collectfons are the responsibility of the Kansas Department of Revenue. The Department of Reve- nue distributes the local optfon countywide and citywide sales taxes on a monthly basis. Countywide sales taxes are distributed between the levying county and the citfes located within the county based on popula- tfon and relatfve tax levies. Citywide local optfon sales taxes are distributed solely to the levying city. Statewide sales taxes are retained entfrely by the state. In 1982 the voters of Saline County, in accordance with Kansas statutes, approved a 1% countywide local optfon sales tax. In 1992 voters of the City approved a local optfon .50% citywide sales tax for purposes of helping fund general operatfons expenditures of the City. Both of these taxes were approved in perpetuity. In November 2008, voters in the City of Salina approved an additfonal .40% citywide retailers dedicated sales tax to pay the costs of various City capital improvements including constructfng, operatfng and main- taining a $12.5 million aquatfc park. In May of 2016, voters approved a .75% citywide retailers sales tax that will replace the 2008 sales tax on October 1, 2016 and will be used for capital improvements and economic development. The total sales tax for goods and services in the City will be 8.75% on October 1, 2016, which consists of 6.5% imposed by the State, 1% countywide local optfon sales tax, and 1.25% citywide local optfon sales tax. 104 Sales Tax Economic Development & Capital Funds SALES TAX ECO DEVO 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Sales Tax-Special Purpo 353,659$ 347,178$ 244,711$ 332,818$ Investment Income 1,793$ 1,854$ 586$ 2,000$ SALES TAX ECO DEVO TOTAL 355,452$ 349,032$ 245,297$ 334,818$ SALES TAX ECO DEVO 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget Other Professional Services 133,391$ 141,845$ 166,606$ 458,840$ SALES TAX ECO DEVO TOTAL 133,391$ 141,845$ 166,606$ 458,840$ SALES TAX CAPITAL IMP.2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Sales Tax-Special Purpo 4,204,376$ 4,427,332$ 7,665,496$ 8,578,025$ Investment Income 4,610$ 4,185$ 1,665$ 5,000$ SALES TAX CAPITAL IMP. TOTAL 4,208,986$ 4,431,517$ 7,667,161$ 8,583,025$ SALES TAX CAPITAL IMP.2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget Vehicles 350,066$ 208,351$ 705,512$ 930,000$ VEHICLES TOTAL 350,066$ 208,351$ 705,512$ 930,000$ Transfers-Interfund 466,750$ 2,068,350$ 2,000,000$ 1,218,350$ INTERFUND TRANSFERS TOTAL 466,750$ 2,068,350$ 2,000,000$ 1,218,350$ Transfers-Interfund 1,350,000$ -$ -$ 1,350,000$ TRANSFERS TOTAL 1,350,000$ -$ -$ 1,350,000$ Other Professional Services 150,299$ 123,334$ 132,764$ 123,334$ Other Professional 1,482$ -$ -$ -$ CONTRACTUAL SERVICES TOTAL 151,781$ 123,334$ 132,764$ 123,334$ Construction Contracts 1,417,873$ 2,501,389$ 3,857,174$ 5,256,028$ CAPITAL OUTLAY TOTAL 1,417,873$ 2,501,389$ 3,857,174$ 5,256,028$ SALES TAX CAPITAL IMP. TOTAL 3,736,469$ 4,901,424$ 6,695,450$ 8,877,712$ 105 Business Improvement District Fund Ordinance number 83-8971, adopted August 25, 1983, established Business Improvement District #! (BID) which encompasses substantfally all of the City downtown central business district. The annual program of work is implemented by Salina Downtown, Inc. a private non-profit organizatfon. The City reviews and approves the budget and program of work as part of the annual budget process. The BID assessment level reflects the collectfon of all BID mandatory fees. In additfon to the BID assessment fees, the City provides an annual operatfng supplement to the group. Established as a nonprofit merchant’s associatfon in 1975, Salina Downtown, Inc. was one of the first busi- ness improvement districts in Kansas. SDI is governed by a Board of Directors. SDI supports small business through several development incentfves. The entrepreneurial spirit upon which Salina was founded is the heartbeat of our independently owned businesses. In additfon, downtown Salina is home to: City and County government offices The City of Salina provides additfonal operatfng funds to the Salina Downtown, Inc. and annually funds our facade renovatfon program. Medical services Salina Regional Health Center provides world-class services to people throughout north central Kansas. Visual and performing arts Salina Art Center Salina Art Center Cinema Salina Arts and Humanitfes Commission Salina Community Theatre Sculpture Tour Salina The Smoky Hill Museum The Stfefel Theatre Professional services Most legal and financial offices are headquartered downtown. Urban living Development of residentfal loft spaces has made downtown a great choice for people who want to live close to where they work and play BUSINESS IMPROVEMENT DISTRICT 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Business Impr. District 83,128$ 81,493$ 77,492$ Investment Income 17$ 19$ 13$ 89,175$ BUSINESS IMPROVEMENT DIST. TOTAL 83,145$ 81,512$ 77,504$ 89,175$ BUSINESS IMPROVEMENT DISTRICT 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget Agency Contracts Operational 77185.49 76967.36 71907.25 88707 Collection Fees 1651.38 454.1 289.73 483 CONTRACTUAL SERVICES TOTAL 78836.87 77421.46 72196.98 89190 BUSINESS IMPROVEMENT DIST. TOTAL 78836.87 77421.46 72196.98 89190 106 Tourism and Convention Fund Visit Salina/Salina Area Chamber of Commerce The Salina Area Chamber of Commerce receives support for Conventfon and Tourism Promotfon by agreement with the City of Salina, and has done so since 1977. The contract renews annually. The City currently levies a 6.7% Transient Guest or “bed” tax. The revenue estfmate for 2016 is $1,500,000. The 2017 budget is estfmated at $1,608,000. This is a high- end estfmate designed to avoid end of the year budget amendments if receipts come in over-budget. The tax is distributed as follows: Purpose/Organization Rate Visit Salina (CoC) 3 cents Cultural Arts Regional Marketing (CARM) (CoC) .5 cents BiCentennial and Oakdale/Kenwood Marketing (CoC) .2 cents Bicentennial Center Ops. (City) 2 cents Bicentennial Center Capital (City)* 1 cent TOURISM AND CONVENTION FUND 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Transient Guest Tax 1,858,992$ 1,600,512$ 1,616,808$ 1,640,160$ Investment Income 1,793$ 1,854$ 586$ 2,000$ TOURISM AND CONVENTION TOTAL 1,860,784$ 1,602,366$ 1,617,394$ 1,642,160$ TOURISM AND CONVENTION FUND TOTAL 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget Agency Contracts Operational 1,202,932$ 918,790$ 892,866$ 893,000$ CONTRACTUAL SERVICES TOTAL 1,202,932$ 918,790$ 892,866$ 893,000$ Interfund Service Prov 882,839$ 681,722$ 723,942$ 685,000$ TRANSFERS TOTAL 882,839$ 681,722$ 723,942$ 685,000$ TOURISM AND CONVENTION TOTAL 2,085,771$ 1,600,512$ 1,616,808$ 1,578,000$ 107 This fund was created in 1999 to account for the fees collected from new residentfal building projects in Salina. By City Ordinance, these funds are further segregated by separate park service area. As a larger amount of revenues are aggregated to this fund, they will be made available for acquisitfon and/or de- velopment of neighborhood parks in the growing areas of the community. Fees collected ($200.00 each) from new home building constructfon will be spent in he area of town from which it was collected. Neighborhood Park Development NEIGHBORHOOD PARK DEVEL.2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Neighborhood Park Fees 9,500$ 6,600$ 5,300$ 10,000$ Investment Income 274$ 113$ 34$ 500$ NEIGHBORHOOD PARKS TOTAL 9,774$ 6,713$ 5,334$ 10,500$ NEIGHBORHOOD PARK DEVEL.2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget Construction Contracts 5,024$ 79,471$ 32,139$ -$ CAPITAL OUTLAY 5,024$ 79,471$ 32,139$ -$ NEIGHBORHOOD PARKS TOTAL 5,024$ 79,471$ 32,139$ -$ 108 Special Parks & Recreation / Special Alcohol Funds Under state law, citfes and countfes receive a share of the state 10% tax on the gross receipts from the sale of liquor and cereal malt beverages by the drink. The 10% tax applies to the gross receipts from the sale of drinks containing alcoholic liquor and cereal malt beverages sold by private clubs and by caterers and drinking establishments in “wet” countfes. The local share depends on the amount of tax collected within each city. The revenue is distributed on Marc 15, June 15, September 15 and Decem- ber 15 of each year. As of January 1, 1993, citfes with populatfons over 6,000 receive 10% of the amount collected within their jurisdictfon and must allocate the revenue as follows: One-third to the General Fund, one-third to a Special Alcohol Fund and one-third to a Special Parks and Recreatfon Fund SPECIAL PARKS & REC FUND 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Liquor Tax 184,555$ 177,819$ 202,255$ 190,092$ Investment Income 274$ 268$ 85$ 100$ SPECIAL PARKS TOTAL 184,829$ 178,086$ 202,341$ 190,192$ SPECIAL PARKS & REC FUND 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Transfers-Interfund 30,000$ -$ -$ -$ TRANSFERS TOTAL 30,000$ -$ -$ -$ Construction Contracts 254,129$ 165,282$ 194,000$ 194,000$ CAPITAL OUTLAY 254,129$ 165,282$ 194,000$ 194,000$ SPECIAL PARKS TOTAL 284,129$ 165,282$ 194,000$ 194,000$ SPECIAL ALCOHOL FUND 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget Liquor Tax 184,555$ 177,819$ 202,255$ 216,086$ Investment Income 137$ 0$ 11$ -$ SPECIAL ALCOHOL TOTAL 184,692$ 177,819$ 202,267$ 216,086$ SPECIAL ALCOHOL FUND 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Agency Contracts Operational 227,015$ 177,819$ 202,255$ 216,086$ AGENCY CONTRACTS TOTAL 227,015$ 177,819$ 202,255$ 216,086$ SPECIAL ALCOHOL TOTAL 227,015$ 177,819$ 202,255$ 216,086$ 109 Debt Service Fund The Debt Service Fund is used to pay the debt service requirements of the City. Only General Obligatfon debt and Revenue Bond debt are paid through the Bond and Interest Fund. DEBT SERVICE FUND 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Real Estate & Pers Prop 2,700,326$ 2,936,354$ 2,405,293$ 2,473,993$ Delinquent Property Tax 65,487$ 60,356$ 52,896$ 55,000$ Revitalization Rebate -$ 25,404$ 28,477$ -$ Vehicle Tax 311,602$ 337,108$ 374,873$ 365,000$ Special Assessments 1,658,533$ 1,632,315$ 1,506,087$ 1,600,000$ Deliquent Sp. Assessmen 20,487$ 36,379$ 32,817$ 35,000$ Prepaid Sp. Assessments 37,623$ 18,812$ -$ 20,000$ Investment Income 4,134$ 1,280$ 2,154$ 2,500$ Other Miscellaneous 95,808$ -$ -$ 75,000$ Transfer for Bond Pmts 224,400$ 513,476$ 2,529,486$ 225,000$ Temporary Notes -$ -$ 2,196,742$ -$ DEBT SERVICE TOTAL 5,118,400$ 5,561,484$ 9,128,826$ 4,851,493$ DEBT SERVICE FUND 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget Other Contractual -$ 3,500$ -$ -$ Issuance Costs -$ 73,834$ 2$ -$ OTHER CONTRACTUAL TOTAL -$ 77,334$ 2$ -$ Principal -$ 479,204$ -$ 100,000$ Principal-Owner Share 1,298,323$ 1,212,663$ 1,058,310$ 1,031,137$ Principal - City Share 3,729,047$ 3,876,207$ 4,048,300$ 4,026,783$ Interest - Owner Share 371,055$ 281,426$ 173,293$ 536,845$ Interest - City Share 1,230,497$ 1,101,001$ 1,468,529$ 1,549,842$ AGENCY CONTRACTS TOTAL 6,628,922$ 6,950,500$ 6,748,432$ 7,244,607$ DEBT SERVICE TOTAL 6,628,922$ 7,027,834$ 6,748,434$ 7,244,607$ 110 Special Highway Fund Streets crews repair and maintain the city’s streets, gravel roads and alleys in a variety of ways includ- ing: asphalt and concrete replacement, pothole repair, right-of-way mowing, road and bridge mainte- nance, snow plowing and street sweeping. Staff consists of one superintendent, two foremen, 24 full- tfme and two seasonal employees. The City of Salina has approximately: 733 lane miles of streets 21 vehicle bridges Six pedestrian bridges About 413 lane miles (56 percent) of Salina's streets are asphalt, 283 lane miles (39 percent) are con- crete, 23 lane miles (three percent) are brick and 14 lane miles (two percent) are unimproved. There are seven miles of roadway in our parks and about 11 miles of private roads. Potholes & Street Repair Potholes are a major problem in all Midwestern citfes, including Salina. The freeze-thaw cycles, which usually occur in late winter, can cause extreme stress to pavement. Snow and ice melts during the day and settles into cracks and holes in the pavement, then refreezes with the onset of colder nighttime temperatures. The ice exerts tremendous force great enough to fracture concrete and asphalt, causing potholes to form. Most potholes form in late winter and early spring when rain or snowmelt freezes overnight; however, city crews repair potholes year-round. Streets crews regularly replace badly damaged sectfons of asphalt and concrete. SPECIAL HIGHWAY FUND 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Gas Tax 1,418,249$ 1,400,876$ 1,435,031$ 1,425,000$ Transfers Interfund 170,000$ 160,000$ 160,000$ 160,000$ Investment Income 1,655$ 1,160$ 519$ 6,000$ SPECIAL HGHWAY TOTAL 1,589,904$ 1,562,036$ 1,595,551$ 1,591,000$ SPECIAL HIGHWAY FUND 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget Asphalt 101,223$ 115,548$ 146,364$ 123,753$ Cement Products 260,520$ 230,084$ 262,795$ 246,425$ Sand, Rock, Gravel & Sa 66,190$ 85,216$ 61,357$ 91,266$ Paints 5,570$ 8,102$ 4,172$ 8,673$ Signs 20,236$ 15,726$ 21,232$ 16,842$ SUPPLIES TOTAL 453,740$ 454,676$ 495,919$ 486,959$ Construction Contracts 1,398,408$ 1,044,752$ 735,869$ 946,243$ CAPITAL OUTLAY TOTAL 1,398,408$ 1,044,752$ 735,869$ 946,243$ SPECIAL HIGHWAY TOTAL 1,852,148$ 1,499,428$ 1,231,788$ 1,433,202$ 111 Bicentennial Center Fund Operatfon of the Bicentennial Center was transferred to Global Spectrum as of march 1, 2012. As a result, revenues generated by the Center no longer flow to the City of Salina. The only revenues into the fund are operatfng supplements from the General Fund. The expenditure budget accounts for the contract payments to Global Spectrum. BICENTENNIAL CENTER FUND 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Investment Income 83$ 18,667$ 12,410$ -$ Tranfers Operating 756,556$ 714,545$ 792,633$ 720,000$ BICENTENNIAL CENTER TOTAL 756,639$ 733,212$ 805,044$ 720,000$ SPECIAL ALCOHOL FUND 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget Maintenance Supplies (1,120)$ -$ -$ -$ Food/Beverage Supplies -$ 400$ -$ -$ SUPPLIES TOTAL (1,120)$ 400$ -$ -$ Telephone 1,293$ 1,012$ 359$ 1,082$ Printing -$ 711$ -$ -$ Other Contractual 722,532$ 722,232$ 738,148$ 761,250$ TOTAL OTHER CONTRACTUAL 722,532$ 722,232$ 738,148$ 761,250$ Other Equipment 227,015$ 177,819$ 202,255$ 216,086$ CAPITAL OUTLAY TOTAL 227,015$ 177,819$ 202,255$ 216,086$ BICENTENNIAL CENTER TOTAL 949,546$ 900,051$ 940,403$ 977,336$ 112 Health Insurance & Workers Compensation Funds The Health Insurance Fund accumulates resources to pay claims, premiums, and other costs associated with the City’s partfally self-funded health insurance benefit for employees. Other agencies currently partfcipatfng in the program include the Salina Public Library, the Salina Housing Authority and the Salina Airport Authori- ty. Revenues to the fund consist of transfers from City operatfng funds, withholdings from employee paychecks, and payments from the other agencies involved in the program. The Worker’s Compensatfon Reserve Fund provides for payment of Worker’s Compensatfon Claims filed as a result of employee on-the-job injuries as well as the costs of workplace safety assessments and programs. HEALTH INSURANCE 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Insurance Premiums 6,368,477$ 6,729,661$ 6,809,328$ 7,018,200$ Other Reimbursments 11,186$ 16,302$ 17,574$ 26,000$ Investment Income 2,118$ 3,737$ 1,133$ 5,000$ Other Miscellaneous 4,936$ 4,420$ 14,933$ 5,000$ HEALTH INSURANCE TOTAL 6,386,717$ 6,754,120$ 6,842,968$ 7,054,200$ HEALTH INSURANCE 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget Adm Fee-Dental Ins.21,940$ 20,320$ 22,970$ 21,340$ Adm Fee-PCS Prescriptio 4,168$ 4,120$ 4,046$ 4,330$ Claims Paid 4,355,231$ 3,966,197$ 5,020,506$ 4,247,796$ Claims Paid-PCS 1,114,298$ 1,167,634$ 1,290,665$ 1,250,540$ Other Professional Services 94,207$ 99,419$ 2,590$ 106,481$ Health Insurance 531,179$ 518,773$ 598,937$ 571,946$ Contingency -$ -$ -$ 200,000$ HEALTH INSURANCE TOTAL 6,121,023$ 5,776,462$ 6,939,714$ 6,402,432$ WORKERS' COMPENSATION 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Other Reimbursments 1,883$ 3,600$ 2,197$ -$ Interfund Serv. Prov.301,579$ 510,909$ 298,628$ 250,000$ Investment Income 1,491$ 2,340$ 631$ 2,500$ WORKERS' COMP TOTAL 304,952$ 516,849$ 301,456$ 252,500$ WORKERS' COMPENSATION 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget Medical Services 15,095$ 21,337$ 16,669$ 22,848$ Insurance - Workers' Comp 84,192$ 82,485$ 87,821$ 88,337$ Claims Paid 179,587$ 132,959$ 218,882$ 142,401$ Other Professional Services 26,015$ 25,880$ 26,040$ 27,720$ WORKERS' COMP TOTAL 304,889$ 262,661$ 349,412$ 281,306$ 113 Central Garage Fund Central Garage inspects, diagnoses, services and repairs the city's fleet. Staff consists of one superintendent and three ASE-certffied master technicians. Central Garage maintains over 700 individual pieces of equip- ment in a facility that consists of six repair bays, two wash bays and a lube pit. Central Garage has implemented a number of procedures to increase our efficiency and save money. Areas of savings include: • Stainless steel vs. painted steel for longer life & reduced cost • White vs. yellow vehicles reduce costs/increases trade-in value • Vehicle/equipment auctions vs. trade-ins to lower costs Fuel Site Central Garage maintains the city’s fuel site at 315 E. Elm St. It is located on the same site as the Household Hazardous Waste Facility. This site provides fuel for all city and county vehicles and is equipped to dispense fuel during power outages for emergency response vehicles. CENTRAL GARAGE FUND 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Other Reimbursments -$ 3,307$ 6,234$ 5,000$ Central Garage 193,545$ 172,827$ 182,308$ 200,000$ Garage: Sale of Parts 352,496$ 380,848$ 337,300$ 375,000$ Garage: Labor Charges 329,672$ 311,748$ 278,791$ 330,000$ Garage: Sale of Fuel 381,616$ 357,502$ 415,932$ 400,000$ Transfers Operating 100,000$ 100,000$ 80,000$ 130,000$ Investment Income 66$ 45$ -$ 40$ Other Miscellaneous 927$ 1,976$ 249$ 12,500$ CENTRAL GARAGE TOTAL 1,358,323$ 1,328,254$ 1,300,813$ 1,452,540$ CENTRAL GARAGE FUND 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget FT-Salaries Budget 180,705$ 188,084$ 187,143$ 201,478$ Longevity Pay 1,558$ 1,684$ 2,101$ 1,751$ Earned Leave -$ 1,980$ 1,641$ 1,030$ PERSONNEL SERVICES TOTAL 182,262$ 191,748$ 190,886$ 204,259$ Unemployment 253$ 430$ 267$ 430$ Social Security 10,535$ 11,108$ 11,179$ 11,897$ Medicare 2,464$ 2,598$ 2,614$ 2,781$ Life Insurance 410$ 462$ 437$ 474$ Kpers 18,826$ 17,859$ 16,317$ 18,220$ EMPLOYEE BENEFITS TOTAL 32,488$ 32,456$ 30,814$ 33,802$ 114 Central Garage Fund CENTRAL GARAGE FUND 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget Office Supplies 424$ 588$ 255$ 630$ Books & Periodicals 2,661$ 2,020$ 2,494$ 2,500$ Metal Products 499$ -$ -$ -$ Janitorial 1,295$ 775$ 838$ 850$ Welding Supplies 1,048$ 574$ 300$ 600$ G&O-Garage Vehicles 875$ 833$ 1,023$ 900$ G&O-Gasoline Stk 335,841$ 299,642$ 329,870$ 350,000$ G&O-Propane Stock 70$ -$ 172$ -$ G&O-Diesel Stock 177,220$ 164,342$ 178,302$ 185,000$ G&O-Oil Stock 34,117$ 30,349$ 25,545$ 32,000$ G&O-Anti-Freeze Stock 1,453$ 2,808$ 3,554$ 3,000$ G&O-Diesel exhaust flui 1,363$ 1,097$ 1,355$ 1,175$ Maint. Supplies-Veh & Equip 113,263$ 93,125$ 109,181$ 108,000$ Parts-Vehicle Stock 42,550$ 44,870$ 36,274$ 42,000$ Expendable Parts Stock 2,281$ 5,626$ 3,944$ 6,000$ Heavy Eq. Parts - Stock 309,408$ 335,751$ 287,140$ 310,000$ Wearing Apparel 806$ 848$ 804$ 1,000$ Tools-Shop 5,728$ 9,433$ 5,714$ 9,000$ Other Oper. Supplies 538$ 1,606$ 659$ 1,300$ SUPPLIES TOTAL 1,031,442$ 994,285$ 987,423$ 1,053,955$ Telephone 1,753$ 1,697$ 1,336$ 1,800$ Cell Phone Allowance 288$ 300$ 275$ 300$ Gas Service 2,109$ 1,667$ 2,149$ 2,100$ Light & Power 11,471$ 10,308$ 11,038$ 12,000$ Employee Development 2,743$ 1,035$ 1,358$ 1,200$ Dues 639$ 954$ 959$ 1,000$ Repairs 405$ 68$ 78$ 100$ Rpr-Buildings 6,275$ 5,526$ 4,752$ 5,500$ Rpr-Fuel Station -$ 1,937$ 4$ 2,000$ Other Contractual 2,345$ 6,122$ 21,512$ 22,000$ CONTRACTUAL SERVICES TOTAL 28,027$ 29,614$ 43,461$ 48,000$ Office Equipment 2,759$ 2,800$ -$ 1,500$ Other Equipment 9,428$ 8,997$ 12,174$ 19,000$ Vehicles 38,624$ -$ -$ -$ CAPITAL OUTLAY TOTAL 50,810$ 11,797$ 12,174$ 20,500$ Health Insurance 51,656$ 54,600$ 42,264$ 60,197$ Workers' Compensation 2,899$ 7,513$ 4,733$ 6,503$ INTERFUND BENEFITS TOTAL 54,555$ 62,113$ 46,997$ 66,700$ Interfund Serv. Prov.10,000$ 10,000$ -$ 10,000$ TRANSFERS TOTAL 10,000$ 10,000$ -$ 10,000$ CENTRAL GARAGE TOTAL 1,389,585$ 1,332,012$ 1,311,755$ 1,437,216$ 115 Sanitation Fund Sanitatfon & Recycling Sanitatfon provides residentfal refuse and yard waste collectfon for over 15,000 households weekly, col- lectfng about 17,000 tons of waste annually. Additfonally they provide subscriptfon curbside recycling to over 850 households, collectfng about 13 tons of recyclable material annually. Staff consists of one super- intendent, one supervisor, 19 full-tfme employees and multfple temporary seasonal employees as needed throughout the year. SANITATION FUND 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Sanitation 2,543,119$ 2,694,654$ 2,811,233$ 3,048,426$ Investment Income 2,482$ 2,470$ 844$ 2,500$ SANITATION TOTAL 2,545,601$ 2,697,124$ 2,812,076$ 3,050,926$ 116 Sanitation Fund SANITATION 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget FT-Salaries Budget 582,898$ 609,828$ 545,010$ 583,000$ OT- Regular 9,486$ 9,497$ 8,945$ 11,400$ Longevity Pay 5,975$ 6,514$ 6,671$ 7,200$ Earned Leave 16,224$ 3,887$ 4,274$ 4,500$ PERSONNEL SERVICES TOTAL 614,583$ 629,725$ 564,899$ 606,100$ Unemployment 872$ 1,431$ 796$ 1,100$ Social Security 36,094$ 36,507$ 32,992$ 36,510$ Medicare 8,441$ 8,538$ 7,716$ 8,540$ Life Insurance 1,153$ 1,383$ 1,234$ 1,380$ Kpers 63,484$ 58,860$ 48,625$ 58,860$ EMPLOYEE BENEFITS TOTAL 110,044$ 106,719$ 91,363$ 106,390$ Office Supplies 464$ 1,246$ 1,407$ 1,250$ Gas & Oil 73,329$ 67,156$ 74,430$ 73,800$ Maint. Supplies-Veh & Equip 186,126$ 163,981$ 160,067$ 175,000$ Parts-Machinery & Equip 2,092$ 4,726$ 26,604$ 5,000$ Wearing Apparel 10,841$ 9,735$ 6,913$ 10,500$ Tools 643$ 55$ 489$ 500$ Other Oper. Supplies 1,975$ 2,487$ 1,922$ 2,667$ Buildings & Grounds Supplies 189$ -$ 94$ -$ SUPPLIES TOTAL 275,659$ 249,386$ 271,926$ 268,717$ Administration & Billing 28,741$ 28,800$ 12,000$ 31,000$ Data Processing Charges 72,000$ 80,000$ -$ 80,000$ Telephone 441$ 1,128$ 2,197$ 1,200$ Cell Phone Allowance 687$ 600$ 600$ 610$ Water Service 2,203$ 1,952$ 2,090$ 2,100$ Postage 72$ 21$ 13$ 100$ Employee Development 154$ 212$ 372$ 230$ Dues -$ 78$ -$ 100$ Rpr-Radio 158$ 409$ 402$ 500$ Rpr-Buildings 976$ 438$ 3,247$ 500$ Other Contractual 65,372$ 64,215$ 176,975$ 230,825$ CONTRACTUAL SERVICES TOTAL 170,805$ 177,852$ 197,896$ 347,165$ Office Equipment -$ 62$ 1,968$ -$ Other Equipment 62,914$ 51,594$ 55,191$ 57,936$ Vehicles 112,368$ 310,436$ -$ 305,000$ CAPITAL OUTLAY TOTAL 175,282$ 362,092$ 57,159$ 362,936$ Health Insurance 127,915$ 152,216$ 124,616$ 157,200$ Workers' Compensation 8,697$ 24,290$ 15,303$ 12,089$ INTERFUND BENEFITS TOTAL 136,612$ 176,506$ 139,919$ 169,289$ Solid Waste Disposal 549,203$ 576,042$ 615,715$ 611,500$ Interfund Serv. Prov.376,350$ 411,500$ 376,500$ 411,500$ TRANSFERS TOTAL 925,553$ 987,542$ 992,215$ 1,023,000$ SANITATION TOTAL 2,408,538$ 2,689,822$ 2,315,377$ 2,883,597$ 117 Solid Waste Fund The Salina Municipal Solid Waste Landfill provides waste disposal in accordance with the Kansas Department of Health and Environment (KDHE). Staff consists of one superintendent, one supervisor, seven full-tfme and two part-tfme employees. The landfill occupies 656 acres, 289.69 of which are permitted by the KDHE for waste disposal. The landfill receives approximately 85,000 tons of refuse per year and has a life expectancy of about 120-140 years. Disposal fees are based on the type and weight of materials brought to the landfill. The minimum disposal fee at the landfill is $10 per vehicle for loads up to 660 lbs. Loads of 660 lbs. or more will be $32.34 per ton. There are separate fees for other materials such as tfres, dirt, rock, concrete, asbestos, contaminated soil, etc. SOLID WASTE 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Solid Waste 2,109,551$ 2,281,683$ 2,689,827$ 2,369,000$ Solid Waste-Internal 477,177$ 503,272$ 558,980$ 475,000$ Investment Income 6,114$ 7,384$ 2,294$ 4,000$ Recycled Material 9,894$ 11,848$ 7,267$ 7,000$ Other Miscellaneous 70,707$ 21,854$ 20,552$ 42,310$ SOLID WASTE TOTAL 2,673,444$ 2,826,042$ 3,278,920$ 2,897,310$ SOLID WASTE 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget FT-Salaries Budget 349,018$ 399,130$ 381,404$ 427,543$ PT- Salaries 40,989$ 46,643$ 48,806$ 49,965$ OT- Regular 1,303$ 2,361$ 5,193$ 2,524$ Longevity Pay 6,071$ 6,788$ 6,091$ 8,137$ Earned Leave 2,989$ 3,820$ 5,153$ 3,296$ PERSONNEL SERVICES TOTAL 400,370$ 458,741$ 446,646$ 491,465$ Unemployment 559$ 1,020$ 611$ 1,020$ Social Security 23,203$ 23,659$ 22,822$ 27,965$ Medicare 5,427$ 6,104$ 5,943$ 6,530$ Life Insurance 798$ 1,051$ 1,047$ 1,082$ Kpers 41,569$ 42,850$ 38,456$ 43,713$ EMPLOYEE BENEFITS TOTAL 71,555$ 74,684$ 68,879$ 80,309$ 118 Solid Waste Fund SOLID WASTE 2015 2016 2017 2018 EXPENDITURES, cont.Actual Actual Actual Budget Office Supplies 1,374$ 1,320$ 2,728$ 1,518$ Sand, Rock, Gravel & Sa 18,451$ 19,270$ 18,401$ 20,643$ Gas & Oil 135,817$ 108,202$ 116,549$ 115,889$ Maint. Supplies-Veh & Equip 106,972$ 124,074$ 51,588$ 132,888$ Wearing Apparel 1,996$ 2,489$ 2,469$ 2,663$ Protective Clothing 264$ -$ 206$ -$ Tools 112$ 246$ 84$ 268$ Public Education Supplies -$ 189$ -$ 200$ Other Oper. Supplies 7,692$ 16,535$ 19,364$ 17,461$ Buildings & Grounds Supplies 96$ 78$ 75$ 84$ SUPPLIES TOTAL 272,774$ 272,403$ 211,465$ 291,612$ Engineering Services 106,837$ 333,175$ -$ 33,611$ Data Processing Charges 61,000$ 65,000$ -$ 65,000$ Tire Disposal 5,669$ 4,361$ 4,659$ 4,673$ Waste Management 44,908$ 33,612$ 34,579$ 52,941$ Telephone 1,802$ 2,516$ 3,991$ 2,692$ Cell Phone Allowance 575$ 600$ 598$ 610$ Gas Service 3,080$ 2,488$ 4,532$ 2,667$ Water Service 1,859$ 2,039$ 2,695$ 2,184$ Light & Power 10,522$ 10,016$ 12,177$ 10,731$ Employee Development 864$ 572$ 2,385$ 3,109$ Dues 574$ 829$ 802$ 895$ Rpr-Radio -$ 147$ 50$ 158$ Rpr-Buildings 1,742$ 5,897$ 18,264$ 6,325$ Credit Card Fees/Expens 2,594$ 2,672$ 2,047$ 2,867$ Other Contractual 36,917$ 42,462$ 51,275$ 52,355$ Contractual Roll- Off B 602$ -$ -$ -$ Solid Waste Fees 83,305$ 85,702$ 93,067$ 91,791$ CONTRACTUAL SERVICES TOTAL 362,849$ 150,334$ 182,763$ 170,413$ Principal - City Share -$ 175,500$ 180,000$ -$ Interest - City Share -$ 59,149$ 32,207$ -$ DEBT SERVICE TOTAL -$ 234,649$ 212,207$ -$ Other Equipment 3,550$ 725$ 300,000$ 346,760$ CAPITAL OUTLAY TOTAL 3,550$ 725$ 300,000$ 346,760$ Health Insurance 91,666$ 100,108$ 96,982$ 110,366$ Workers' Compensation 4,349$ 16,694$ 10,517$ 14,450$ INTERFUND BENEFITS TOTAL 96,015$ 116,802$ 107,499$ 124,816$ Interfund Serv. Prov.565,000$ 575,000$ 540,000$ 575,000$ Transfers-interfund 600,000$ -$ -$ 600,000$ TRANSFERS TOTAL 1,165,000$ 575,000$ 540,000$ 1,175,000$ SOLID WASTE TOTAL 2,372,113$ 1,648,690$ 1,857,252$ 2,680,374$ 119 Solid Waste Fund: Hazardous Waste Household Hazardous Waste Facility The Household Hazardous Waste (HHW) facility inspects, packages and processes residentfal waste for dis- posal or reuse. HHW staff also provides educatfonal materials to the public at schools and other local events. The facility relies on voluntary partfcipatfon of citfzens. Staff consists of one certffied HHW coordinator and occasional assistance from sanitatfon employees. Many products used in our homes contain the same ingredients as industrial waste, yet are exempt from dis- posal regulatfon. Leftover products or those unused for over a year are unlikely ever to be used, yet the risk of spills or accidental poisoning of children or pets increases the longer the product remains in the home. The HHW facility provides a means for citfzens to drop off these hazardous products at no charge. HAZARDOUS WASTE 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget FT-Salaries Budget 39,664$ 40,290$ 42,352$ 43,157$ OT- Regular 14$ 20$ 379$ 21$ Longevity Pay 1,351$ 1,393$ 1,435$ 1,442$ PERSONNEL SERVICES TOTAL 41,028$ 41,703$ 44,166$ 44,620$ Unemployment 55$ 95$ 62$ 100$ Social Security 2,280$ 2,440$ 2,591$ 2,616$ Medicare 533$ 571$ 606$ 608$ Life Insurance 93$ 104$ 108$ 103$ Kpers 4,272$ 4,067$ 3,993$ 4,151$ EMPLOYEE BENEFITS TOTAL 7,233$ 7,277$ 7,359$ 7,578$ Office Supplies 84$ 1$ 1,208$ 100$ Wearing Apparel 400$ 471$ 493$ 500$ Tools 2$ 89$ 1$ 100$ Public Education Supplies 21,779$ 21,546$ 22,142$ 15,000$ Other Oper. Supplies 7,082$ 7,699$ 7,520$ 8,000$ Buildings & Grounds Supplies 96$ 78$ 75$ 84$ SUPPLIES TOTAL 29,444$ 29,883$ 31,440$ 23,784$ Telephone 279$ 327$ 795$ 350$ Employee Development 1,291$ -$ 1,792$ 2,500$ Dues 250$ 250$ 250$ 275$ Rpr-Buildings 785$ 317$ 27$ 350$ Other Contractual 23,014$ 16,188$ 24,306$ 24,215$ CONTRACTUAL SERVICES TOTAL 25,620$ 16,755$ 26,376$ 27,340$ Other Equipment 4,550$ -$ -$ 1,200$ CAPITAL OUTLAY TOTAL 4,550$ -$ -$ 1,200$ Health Insurance 12,914$ 13,650$ 12,219$ 15,047$ Workers' Compensation 600$ 650$ 410$ 550$ INTERFUND BENEFITS TOTAL 13,514$ 14,300$ 12,629$ 15,597$ HAZARDOUS WASTE TOTAL 121,389$ 109,918$ 121,970$ 120,118$ 120 Golf Fund The first 24-hole golf facility in the state of Kansas, The Salina Municipal Golf Course features an 18-hole reg- ulatfon golf course and a new six-hole short course. There is a spacious driving range, putting green, and a state-of-the-art short game area which enhance the courses. Green fees consistently rank among the lowest in the state, and turf is manicured to country club quality. In additfon to the golf holes on our short course, we now have Foot Golf holes on the course as well. The Muni is home to many group outfngs, leagues, tournaments and other special events. A multfpurpose room is available for meetfngs and functfons after play. Tee tfmes are taken seven days a week on the 18- hole course. GOLF 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Sales Tax--Countywide 26,379$ 25,805$ 25,656$ 26,000$ Electric Carts 139,762$ 145,195$ 145,236$ 150,000$ Pull Carts 135$ 153$ 140$ 150$ Cart Storage 7,675$ 6,626$ 5,965$ 6,750$ Other Rental 1,225$ 2,361$ 3,190$ 2,500$ Membership Fees 185,063$ 192,652$ 196,928$ 195,000$ Green Fees 266,297$ 256,071$ 254,980$ 260,000$ Trail Fees 7,441$ 4,820$ 4,891$ 7,000$ Driving Range 27,565$ 25,172$ 25,393$ 27,000$ First Tee Registation 22,747$ 6,288$ 9,885$ 8,500$ Food/Beverage 39,757$ 37,814$ 31,951$ 45,000$ Food/Beverage--Beer Sal 26,104$ 27,791$ 28,092$ 28,000$ Pro Shop 69,797$ 58,059$ 66,060$ 70,000$ Other Reimbursements 2,785$ 574$ -$ -$ Investment Income 221$ 237$ 52$ -$ Donations 8,911$ -$ -$ -$ Other Miscellaneous 30,685$ 47,764$ 75,470$ 50,000$ GOLF TOTAL 862,547$ 837,383$ 873,891$ 875,900$ GOLF 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget FT-Salaries Budget 182,183$ 185,771$ 211,724$ 198,996$ PT- Salaries 107,563$ 111,399$ 105,174$ 119,336$ OT- Regular 4,372$ 6,175$ 6,482$ 6,613$ Longevity Pay 2,450$ 2,576$ 2,702$ 2,575$ Earned Leave 2,462$ 2,523$ 3,841$ 5,150$ PERSONNEL SERVICES TOTAL 299,029$ 308,444$ 329,923$ 332,669$ Unemployment 433$ 726$ 475$ 730$ Social Security 17,653$ 18,258$ 19,552$ 18,897$ Medicare 4,128$ 4,270$ 4,554$ 4,573$ Life Insurance 396$ 417$ 472$ 433$ Kpers 19,443$ 18,523$ 19,552$ 18,897$ EMPLOYEE BENEFITS TOTAL 42,054$ 42,194$ 44,604$ 43,530$ 121 Golf Fund GOLF 2015 2016 2017 2018 EXPENDITURES, cont.Actual Actual Actual Budget Office Supplies 416$ 412$ 944$ 400$ Irrigation Supplies 24,423$ 28,267$ 24,043$ 15,000$ Gas & Oil 25,119$ 22,275$ 15,473$ 24,000$ Maint. Supplies-Veh & Equip 25,763$ 37,238$ 44,601$ 31,500$ Parts-Machinery & Equip 2,269$ 1,890$ 2,672$ 2,000$ Chemicals 58,263$ 64,130$ 60,927$ 62,000$ Wearing Apparel 875$ 394$ 513$ 420$ Safety Equip & Supplies 498$ 38$ -$ 42$ Tools 948$ 1,175$ 708$ 1,000$ Mach. & Equip. (<$250)398$ 936$ 700$ 1,000$ Recreation Supplies 36,310$ 29,285$ 46,595$ 26,250$ Seeds, Plants, Trees 1,238$ 11,411$ 7,392$ 8,000$ Other Oper. Supplies 2,777$ 2,739$ 4,006$ 2,000$ Pro Shop 2,408$ 2,479$ 265$ 2,000$ Pro Shop Merchandise 70,595$ 58,517$ 61,133$ 55,000$ Snack Bar 46,621$ 44,223$ 43,187$ 46,000$ Driving Range 10,120$ 51$ 5,060$ 3,000$ SUPPLIES TOTAL 309,040$ 305,460$ 318,219$ 279,612$ Sales Tax 24,159$ 24,056$ 11,635$ 25,000$ Telephone 6,955$ 6,968$ 7,619$ 7,350$ Cell Phone Allowance 288$ 538$ 600$ 550$ Gas Service 5,327$ 3,690$ 6,310$ 5,500$ Solid Waste Disposal 1,615$ 1,505$ 1,920$ 1,500$ Water Service 4,029$ 4,313$ 3,712$ 3,500$ Light & Power 41,915$ 39,658$ 45,212$ 42,000$ Postage 364$ 153$ 647$ 160$ Employee Development 1,420$ 1,406$ 2,605$ 1,500$ Dues 1,692$ 1,377$ 242$ 1,500$ Printing 2,210$ 199$ 1,978$ 210$ Advertising & Promotion 1,186$ 1,540$ 1,521$ 1,500$ Rpr-Buildings 3,609$ 7,963$ 5,950$ 2,000$ Credit Card Fees/Expens 17,817$ 18,279$ 17,269$ 19,572$ Refunds 358$ 20$ 640$ -$ Other Contractual (350)$ 612$ 779$ 1,000$ CONTRACTUAL SERVICES TOTAL 112,594$ 71,208$ 76,842$ 69,442$ Other Equipment 11,000$ 16$ 1,826$ 25,000$ Construction Contracts -$ 88,523$ -$ -$ CAPITAL OUTLAY TOTAL 11,000$ 88,539$ 1,826$ 25,000$ Health Insurance 35,945$ 36,994$ 44,566$ 40,000$ Workers' Compensation 4,026$ 3,798$ 2,393$ 3,140$ INTERFUND BENEFITS TOTAL 39,971$ 40,792$ 46,959$ 43,140$ Interfund Serv. Prov.-$ -$ 83,289$ 25,000$ TRANSFERS TOTAL -$ -$ 83,289$ 25,000$ GOLF TOTAL 813,687$ 856,637$ 901,663$ 818,393$ 122 Page left blank intentfonally 123 PROPRIETARY FUNDS 124 Water and Wastewater Fund The Municipal Utflitfes Department is composed of the water and wastewater facilitfes operated by the City of Salina. The Utflitfes Department has 57 employees and is separated into two major divisions, Plant Opera- tfons Division (Water Treatment Plant and Wastewater Treatment Plant) and Utflity Division (Water Distribu- tfon and Wastewater Collectfon). The Utflitfes Department is self-supportfng from user charges collected from its customers. Administratfon provides customer service, management and support to the Plant Operatfons and Utflity Divisions. The City of Salina is committed to providing quality customer service to all customers. The Water Customer Accountfng Office is responsible for the Accounts Receivable system for all City of Salina utflitfes (water, wastewater, and refuse collectfon). The division bills nearly 20,000 customers per month on a cycle basis (1,000 per day), and collects nearly $17.1 million per year to support the water, wastewater and refuse col- lectfon systems in the City. The meter staff also work out of this division, reading all the meters within Salina as well as working service orders (new accounts, final accounts, etc.). The Water Treatment Plant (WTP) staff provides customer service and maintains the WTP. Treatment in- cludes settling, softening, filtratfon and disinfectfon. The WTP has the capability to treat 20 million gallons per day (mgd) of raw water, ten mgd from the Smoky Hill River and ten mgd from the downtown well field (15 wells). The WTP currently treats approximately five mgd in the winter and up to ten mgd in the summer. To- tal water treated in 2015 was 1.98 billion gallons, which included 0.98 billion gallons from the Smoky Hill Riv- er and 1.00 billion gallons from the Downtown Well Field. The water is chemically treated to meet or exceed standards of the Kansas State Department of Health and Environment (KDHE) and the U.S. Environmental Protectfon Agency (EPA). Compliance with those standards is assured by extensive testfng in both the plant and throughout the complete water distributfon system. The Water Distributfon staff provides customer service and maintains the Water Distributfon System, which consists of eight elevated water storage tanks on five separate pressure zones, five pressure booster pump statfons, 332 miles of water main, 4,371 valves, 2,424 fire hydrants and 20,176 water services and meters. The Wastewater Treatment Plant (WWTP) staff provides customer service and maintains the WWTP. Treat- ment includes preliminary screening with grit removal, primary clarificatfon, trickling filters, actfvated sludge and ultraviolet disinfectfon. The WWTP has the capability to treat 7.25 mgd of raw wastewater and currently treats approximately 3.6 mgd. Total wastewater treated in 2015 was 1.21 billion gallons. A total of 1,213 tons of bio-solids (beneficial byproduct of wastewater treatment) were produced and applied to area farmland for beneficial use. The wastewater generated by the City is treated to standards specified by the KDHE and dis- charged to the Smoky Hill River. A total of 13 industrial users are permitted and monitored to ensure dis- charge water meets the City’s Industrial Pretreatment requirements. The Wastewater Collectfon staff provides customer service and maintains the Wastewater Collectfon System, which consists of 230 miles of sanitary sewer mains, 4,803 manholes and 59 wastewater pump statfons. 125 Water and Wastewater Fund Revenues WATER AND WASTEWATER FUND 2015 2016 2017 2018 REVENUES Actual Actual Actual Budget Water Charges 10,010,848$ 9,991,798$ 10,539,724$ 10,816,000$ Front Footage & Tapping 71,990$ 132,102$ 38,062$ 125,000$ Meter Deposits 143,230$ 142,352$ 139,086$ 140,000$ Meter Pit Installation 16,800$ 12,300$ 14,400$ 15,000$ Pretreatment Permit 1,100$ 1,500$ 1,100$ -$ Sewer Charges 8,475,845$ 8,502,415$ 8,656,457$ 9,193,600$ Other Reimbursements 100$ -$ -$ -$ Sanitation Bill Charge 28,741$ 28,800$ 12,000$ 32,200$ Internal Water Charges 42,585$ 32,119$ 40,737$ 45,000$ Internal Sewer Charges 42,585$ 32,119$ 40,737$ 45,000$ Interfund Serv. Prov.60,302$ -$ -$ -$ Sales Tax Collected 179,030$ 182,429$ 203,886$ 180,000$ Investment Income 28,053$ 32,681$ 9,925$ 25,000$ Sale of Commodities 39,879$ 5,532$ 5,349$ 10,000$ Other Miscellaneous 87$ -$ -$ -$ WATER AND WASTE WATER FUND TOTAL $ 19,141,174 $ 19,096,146 $ 19,701,464 $ 20,626,800 126 Water Customer Accounting WATER CUSTOMER ACCOUNTING 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget FT-Salaries Budget 166,872$ 163,882$ 200,401$ 175,553$ OT- Regular 1,936$ 2,774$ 2,578$ 2,966$ Longevity Pay 2,895$ 2,415$ 3,535$ 5,528$ Earned Leave -$ 774$ -$ -$ PERSONNEL SERVICES TOTAL 171,702$ 169,845$ 206,514$ 184,048$ Unemployment 251$ 392$ 287$ 390$ Social Security 10,395$ 10,020$ 11,979$ 10,733$ Medicare 2,431$ 2,343$ 2,802$ 2,513$ Life Insurance 407$ 412$ 514$ 422$ Kpers 17,982$ 15,897$ 18,051$ 16,221$ EMPLOYEE BENEFITS TOTAL 31,467$ 29,065$ 33,633$ 30,279$ Petty Cash-Short 215$ 364$ 248$ 360$ Office Supplies 2,324$ 2,604$ 5,133$ 2,793$ SUPPLIES TOTAL 2,539$ 2,968$ 5,381$ 3,153$ Legal Services 15,984$ 11,889$ 10,545$ 12,737$ Ks Water Protection Fee 23,989$ -$ -$ 70,000$ Clean Water Fees 22,490$ -$ -$ 65,000$ Sales Tax 107,186$ 176,727$ 100,549$ 189,273$ Int. On Meter Deposits 229$ 398$ 858$ 431$ Refunded Meter Deposits 135,436$ 143,331$ 141,884$ 153,510$ Telephone 1,384$ 1,831$ 4,965$ 1,964$ Postage 113,639$ 110,985$ 104,386$ 118,871$ Employee Development -$ 561$ -$ 599$ Dues 1,160$ 1,306$ 1,470$ 1,397$ Printing 16,243$ 22,802$ 19,149$ 24,423$ Rpr-Off. Equip.1,162$ 988$ 918$ 1,061$ Credit Card Fees/Expens 73,103$ 75,570$ 38,866$ 80,934$ Other Contractual 79,546$ 61,165$ 152,602$ 63,252$ Low Income Assistance 5,228$ 4,854$ 4,883$ 5,198$ CONTRACTUAL SERVICES TOTAL 596,780$ 612,408$ 581,076$ 788,646$ Office Equipment -$ 11,465$ -$ 25,000$ Computers/Technology 17,600$ -$ -$ 25,000$ CAPITAL OUTLAY TOTAL 17,600$ 11,465$ -$ 50,000$ Health Insurance 40,021$ 37,098$ 53,715$ 40,898$ Workers' Compensation 4,744$ 14,000$ 8,820$ 12,117$ INTERFUND BENEFITS TOTAL 44,765$ 51,098$ 62,535$ 53,015$ Data Processing Charges 770,000$ 800,000$ 800,000$ 800,000$ TRANSFERS TOTAL 770,000$ 800,000$ 800,000$ 800,000$ WATER CUSTOMER ACCOUNTING TOTAL $ 1,634,852 $ 1,676,849 $ 1,689,140 $ 1,909,140 127 Utilities Administration UTILITIES ADMINISTRATION 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget FT-Salaries Budget 433,852$ 607,766$ 605,150$ 750,000$ PT- Salaries 2,831$ 4,720$ -$ 4,635$ OT- Regular 934$ 1,903$ 3,048$ 2,060$ Longevity Pay 2,321$ 2,489$ 2,657$ 3,000$ Earned Leave 26,498$ 17,408$ 31,743$ 30,900$ PERSONNEL SERVICES TOTAL 466,435$ 634,285$ 642,597$ 790,595$ Unemployment 641$ 1,440$ 883$ 1,440$ Social Security 26,476$ 36,889$ 36,905$ 39,511$ Medicare 6,229$ 8,633$ 8,631$ 9,249$ Life Insurance 836$ 1,341$ 1,340$ 1,380$ Kpers 45,975$ 57,738$ 53,788$ 58,903$ Transportation Allowance 3,542$ 3,696$ 3,696$ 3,700$ EMPLOYEE BENEFITS TOTAL 83,700$ 109,737$ 105,242$ 114,184$ Office Supplies 791$ 697$ 763$ 1,200$ Books & Periodicals -$ 635$ -$ 200$ Gas & Oil 685$ 397$ 418$ 1,200$ Maint. Supplies-Veh & Equip 93$ 873$ 57$ 1,000$ Maintenance Supplies 15$ 181$ -$ -$ Other Oper. Supplies -$ 78$ -$ -$ SUPPLIES TOTAL 1,584$ 2,862$ 1,238$ 3,600$ Engineering Services 0$ 19,485$ 7,500$ 25,000$ Auditing Services 19,188$ -$ 500$ 35,000$ Rent/Lease - Buildings 77,440$ 74,847$ 73,481$ 100,000$ Telephone 1,754$ 1,432$ 1,744$ 2,000$ Cell Phone Allowance 1,439$ 1,900$ 1,923$ 1,940$ Postage 817$ 687$ 673$ 1,000$ Employee Development 2,282$ 3,321$ 2,930$ 3,500$ Dues 454$ 337$ 607$ 600$ Legal Notices 410$ -$ -$ 1,000$ Printing 581$ 62$ -$ 1,500$ Automated Meter Reading 490$ -$ -$ -$ Other Contractual 22,371$ 9,353$ 14,689$ 20,000$ CONTRACTUAL SERVICES TOTAL 127,224$ 111,423$ 104,045$ 191,540$ Health Insurance 60,360$ 100,972$ 87,704$ 111,321$ Workers' Compensation 11,860$ 33,000$ 20,790$ 27,201$ INTERFUND BENEFITS TOTAL 72,220$ 133,972$ 108,494$ 138,522$ Franchise Fees 1,000,000$ 1,200,000$ 1,200,000$ 1,200,000$ Interfund Serv. Prov.1,600,000$ 1,650,000$ 1,450,000$ 1,650,000$ Transfers-Interfund 100,000$ -$ -$ 30,000$ TRANSFERS TOTAL 2,700,000$ 2,850,000$ 2,650,000$ 2,880,000$ UTILITIES ADMINISTRATION TOTAL 3,451,163$ 3,842,279$ 3,611,617$ 4,118,441$ 128 Water Operations WATER OPERATIONS 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget FT-Salaries Budget 510,328$ 513,342$ 521,256$ 550,000$ OT- Regular 34,997$ 59,583$ 81,621$ 36,400$ Longevity Pay 7,122$ 7,501$ 7,560$ 8,750$ PERSONNEL SERVICES TOTAL 552,448$ 580,425$ 610,437$ 595,150$ Unemployment 792$ 1,333$ 893$ 1,330$ Social Security 32,776$ 34,103$ 37,010$ 34,100$ Medicare 7,665$ 7,976$ 8,656$ 7,980$ Life Insurance 1,086$ 1,215$ 1,160$ 1,220$ Kpers 57,472$ 55,028$ 54,042$ 55,030$ EMPLOYEE BENEFITS TOTAL 99,790$ 99,655$ 101,760$ 99,660$ Office Supplies 869$ 4,828$ 2,110$ 3,000$ Gas & Oil 2,248$ 5,369$ 1,889$ 3,000$ Diesel 459$ 1,005$ 1,216$ 2,500$ Maint. Supplies-Veh & Equip 2,567$ 2,535$ 5,435$ 8,000$ Chem.- Lime 348,961$ 390,806$ 364,719$ 390,000$ Chem.- Soda Ash 307,734$ 335,351$ 293,313$ 350,000$ Chem.- Alum 107,869$ 154,019$ 144,390$ 159,000$ Chem.- Co2 35,612$ 62,413$ 31,490$ 38,000$ Chem.-Miscellaneous 7,723$ 10,948$ 8,047$ 10,000$ Chem.- Ammonia 18,219$ 17,489$ 20,521$ 21,000$ Chem.- Chlorine 31,453$ 33,309$ 35,596$ 40,000$ Chem-Blended Poly 17,904$ 16,553$ 17,039$ 20,000$ Chem-Soda Hex 10,398$ 10,183$ 15,574$ 15,000$ Chem-Fluoride 5,448$ 6,348$ 7,540$ 8,000$ Chem-Polymer 5,887$ 3,897$ 1,952$ 8,000$ Chem-Caustic Soda -$ -$ -$ 3,000$ Wearing Apparel 2,658$ 1,783$ 2,652$ 2,750$ Protective Clothing 300$ 715$ 123$ 1,000$ Laboratory Supplies 63,548$ 64,935$ 73,510$ 78,500$ Tools 1,806$ 1,117$ 353$ 2,000$ Maint Supply-Storage Tanks 2,654$ 513$ 2,408$ 15,000$ Maint Supply-Equipment -$ -$ 442$ -$ Maint Supply-Pumping Stations 16,051$ 20,870$ 51,764$ 45,000$ Maint Supply-Sludge Lines 2,039$ 6,305$ 1,903$ 12,000$ Maint Supply-Wells 6,691$ 2,911$ 26,213$ 125,000$ Maint-Wells 7,932$ -$ -$ -$ Maint Supply-Process Equip.64,527$ 86,214$ 55,194$ 100,000$ Maint Supply-Monitors & Tele.5,758$ 6,210$ 15,012$ 16,500$ Maint Supply-River Pumps 796$ 238$ -$ 25,000$ Other Oper. Supplies 14,174$ 14,529$ 14,486$ 20,000$ Buildings & Grounds Supplies 25,986$ 29,429$ 18,031$ 30,000$ SUPPLIES TOTAL 1,118,268$ 1,290,824$ 1,212,923$ 1,551,250$ 129 Water Operations WATER OPERATIONS 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget Telephone 8,525$ 9,250$ 5,541$ 9,000$ Cell Phone Allowance 513$ 300$ 238$ 600$ Gas Service 14,252$ 8,844$ 14,531$ 15,000$ Water Service 3,298$ 3,444$ 5,392$ 4,500$ L&P-Wells 43,554$ 47,457$ 52,651$ 52,000$ L&P-Rvr Intke 28,008$ 16,087$ 20,531$ 26,000$ L&P-Filter Bldg 44,006$ 42,502$ 47,749$ 43,000$ L&P-Twrs & Vals 5,027$ 5,008$ 5,906$ 6,000$ L&P-Hs & Bps 231,053$ 224,008$ 285,576$ 230,000$ L&P-Chemical 101,200$ 93,293$ 105,431$ 95,000$ L&P Fire Pump Station 8,363$ 6,879$ 9,085$ 13,500$ Employee Development 1,619$ 2,699$ 2,864$ 4,900$ Other Contractual 10,710$ 16,873$ 12,860$ 16,000$ CONTRACTUAL SERVICES TOTAL 500,127$ 476,644$ 568,354$ 515,500$ Other Equipment 6,679$ 15,010$ 5,113$ 62,800$ CAPITAL OUTLAY TOTAL 6,679$ 15,010$ 5,113$ 62,800$ Health Insurance 101,112$ 112,084$ 108,243$ 123,573$ Workers' Compensation 9,225$ 27,030$ 17,029$ 23,394$ INTERFUND BENEFITS TOTAL 110,337$ 139,114$ 125,272$ 146,967$ WATER OPERATIONS TOTAL 2,387,649$ 2,601,672$ 2,623,858$ 2,971,327$ 130 Water Distribution WATER DISTRIBUTION 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget FT-Salaries Budget 445,026$ 482,509$ 508,805$ 540,000$ PT- Salaries -$ 10,393$ -$ 7,800$ OT- Regular 27,179$ 32,113$ 30,099$ 36,400$ Longevity Pay 6,117$ 5,509$ 5,790$ 6,050$ PERSONNEL SERVICES TOTAL 478,322$ 530,523$ 544,694$ 590,250$ Unemployment 672$ 1,193$ 752$ 1,190$ Social Security 27,892$ 30,476$ 31,213$ 30,480$ Medicare 6,523$ 7,127$ 7,300$ 7,130$ Life Insurance 1,011$ 1,212$ 1,269$ 1,210$ Kpers 49,096$ 48,912$ 46,561$ 48,910$ EMPLOYEE BENEFITS TOTAL 85,194$ 88,921$ 87,095$ 88,920$ Office Supplies 1,059$ 541$ 1,315$ 1,250$ Sand, Rock, Gravel & Sa 1,891$ 3,045$ 3,469$ 5,200$ Gas & Oil 22,539$ 20,592$ 23,704$ 25,000$ Maint. Supplies-Veh & Equip 28,611$ 23,702$ 19,380$ 25,000$ Signs 2,392$ -$ 2,994$ 3,000$ Wearing Apparel 2,388$ 5,962$ 4,259$ 3,500$ Protective Clothing 2,263$ 2,206$ 1,557$ 3,500$ Tools 2,401$ 6,318$ 1,880$ 4,250$ Meter Maint. Supply 2,672$ 1,220$ 2,208$ 10,400$ Tapping Supplies 214$ -$ -$ -$ Maint Supply-Mains 63,440$ 78,269$ 97,365$ 80,000$ Maint Supply-Service Lines 75,229$ 122,441$ 95,560$ 160,000$ Maint Supply-Hydrants 1,019$ 3,073$ 1,384$ 5,000$ Maint Supply-Equipment 5,090$ 6,052$ 4,194$ 5,500$ Maint Supply-Street Cut Repair 171,197$ 182,160$ 320,953$ 195,000$ Other Oper. Supplies 9,699$ 11,339$ 12,413$ 8,000$ Buildings & Grounds Supplies 2,306$ 1,899$ 683$ 6,500$ SUPPLIES TOTAL 394,410$ 468,820$ 593,318$ 541,100$ Telephone 1,044$ 3,727$ 4,137$ 5,150$ Cell Phone Allowance 1,327$ 650$ 1,323$ 650$ Gas Service 3,837$ 1,684$ 5,040$ 7,000$ Water Service 12,467$ 319$ -$ 5,000$ Light & Power 3,776$ 3,908$ 4,379$ 5,000$ Employee Development 1,613$ 4,031$ 3,215$ 6,000$ Other Contractual 9,204$ 29,224$ 34,060$ 31,000$ CONTRACTUAL SERVICES TOTAL 33,267$ 43,543$ 52,153$ 59,800$ Other Equipment 23,483$ 18,876$ 18,977$ 19,300$ CAPITAL OUTLAY TOTAL 23,483$ 18,876$ 18,977$ 19,300$ Health Insurance 134,905$ 153,682$ 165,008$ 169,434$ Workers' Compensation 6,589$ 19,000$ 11,970$ 16,444$ INTERFUND BENEFITS TOTAL 141,494$ 172,682$ 176,978$ 185,878$ 131 Wastewater Operations WASTEWATER OPERATIONS 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget FT-Salaries Budget 402,952$ 430,196$ 449,763$ 474,000$ OT- Regular 26,848$ 34,084$ 43,954$ 31,200$ Longevity Pay 6,146$ 6,514$ 6,850$ 8,300$ PERSONNEL SERVICES TOTAL 435,946$ 470,794$ 500,566$ 513,500$ Unemployment 619$ 1,089$ 707$ 1,090$ Social Security 25,687$ 27,881$ 29,417$ 27,880$ Medicare 6,007$ 6,521$ 6,880$ 6,520$ Life Insurance 805$ 951$ 1,000$ 950$ Kpers 45,258$ 44,569$ 43,772$ 44,570$ EMPLOYEE BENEFITS TOTAL 78,376$ 81,010$ 81,776$ 81,010$ Office Supplies 828$ 1,016$ 548$ 1,110$ Books & Periodicals -$ 51$ -$ -$ Sand, Rock, Gravel & Sa -$ -$ 641$ 500$ Gas & Oil 2,232$ 2,394$ 2,423$ 3,000$ Maint. Supplies-Veh & Equip 4,710$ 4,105$ 5,337$ 5,000$ Chemicals 26,303$ 47,965$ 19,001$ 53,000$ Wearing Apparel 973$ 1,519$ 1,858$ 2,000$ Protective Clothing 790$ 905$ 921$ 1,200$ Laboratory Supplies 33,047$ 42,815$ 43,983$ 50,000$ Safety Equipment & Supplies 1,236$ 1,288$ 1,361$ 1,700$ Tools 607$ 1,511$ 1,810$ 2,600$ Meter Maint. Supply 20,740$ 27,871$ 30,403$ 30,000$ Maint Supply-Equipment 84,324$ 107,433$ 83,884$ 120,000$ Tv Unit Supplies 184$ -$ -$ -$ Other Oper. Supplies 3,255$ 1,918$ 5,261$ 5,000$ Buildings & Grounds Supplies 11,263$ 16,024$ 13,900$ 18,000$ SUPPLIES TOTAL 190,491$ 256,815$ 211,332$ 293,110$ Telephone 5,619$ 1,703$ -$ 6,000$ Cell Phone Allowance 409$ 300$ 300$ 500$ Gas Service 13,318$ 13,899$ 20,567$ 20,000$ Water Service 61,314$ 52,173$ 65,393$ 59,000$ Light & Power 176,450$ 171,293$ 209,744$ 180,000$ Employee Development 1,327$ 3,259$ 3,884$ 4,050$ Dues 92$ 328$ 160$ 450$ Other Contractual 231,018$ 259,020$ 243,352$ 261,150$ CONTRACTUAL SERVICES TOTAL 489,547$ 501,976$ 543,400$ 531,150$ Other Equipment 6,388$ 3,675$ -$ 21,600$ CAPITAL OUTLAY TOTAL 6,388$ 3,675$ -$ 21,600$ Health Insurance 86,168$ 100,040$ 109,793$ 110,294$ Workers' Compensation 8,697$ 13,200$ 8,316$ 11,424$ INTERFUND BENEFITS TOTAL 94,865$ 113,240$ 118,109$ 121,718$ WASTEWATER OPERATIONS TOTAL 1,295,614$ 1,427,511$ 1,455,184$ 1,562,088$ 132 Wastewater Collection WASTEWATER COLLECTION 2015 2016 2017 2018 EXPENDITURES Actual Actual Actual Budget FT-Salaries Budget 269,808$ 335,151$ 379,648$ 387,280$ OT- Regular 21,543$ 15,868$ 20,375$ 22,880$ Longevity Pay 3,966$ 4,218$ 4,470$ 4,650$ PERSONNEL SERVICES TOTAL 295,317$ 355,237$ 404,492$ 414,810$ Unemployment 413$ 802$ 561$ 800$ Social Security 17,208$ 20,523$ 23,313$ 20,520$ Medicare 4,024$ 4,800$ 5,452$ 4,800$ Life Insurance 624$ 833$ 958$ 830$ Kpers 30,843$ 33,606$ 35,467$ 33,610$ EMPLOYEE BENEFITS TOTAL 53,112$ 60,564$ 65,752$ 60,560$ Office Supplies 983$ 1,376$ 785$ 1,000$ Books & Periodicals 67$ -$ 229$ 400$ Sand, Rock, Gravel & Sa 9,341$ 4,557$ 2,218$ 56,000$ Gas & Oil 14,322$ 16,053$ 22,802$ 18,000$ Maint. Supplies-Veh & Equip 31,457$ 35,164$ 41,087$ 35,000$ Chemicals 127,238$ 169,544$ 164,905$ 165,000$ Wearing Apparel 3,811$ 2,648$ 3,817$ 3,000$ Protective Clothing 1,579$ 767$ 1,659$ 4,000$ Safety Equip & Supplies 621$ 1,968$ 1,172$ 1,800$ Tools 3,684$ 2,952$ 4,508$ 3,900$ Meter Maint. Supply 2,253$ 1,883$ 1,398$ 5,000$ Maint Supply-Pumping Stations 166,020$ 207,488$ 171,445$ 195,500$ Maint Supply-Sewer Lines 52,745$ 52,384$ 33,639$ 55,000$ Tv Unit Supplies 21,365$ 8,332$ 3,411$ 12,000$ Other Oper. Supplies 2,095$ 2,818$ 2,655$ 4,200$ Buildings & Grounds Supplies 10,022$ 1,160$ 1,053$ 10,000$ SUPPLIES TOTAL 447,603$ 509,093$ 456,782$ 569,800$ Telephone 854$ 2,995$ 2,855$ 3,000$ Cell Phone Allowance 602$ 300$ 668$ 500$ Gas Service 2,382$ 1,439$ 1,250$ -$ Light & Power 180,554$ 163,738$ 190,422$ 190,000$ Employee Development 3,257$ 2,991$ 6,548$ 7,850$ Dues 147$ 361$ 296$ 500$ Printing -$ -$ -$ 400$ Rpr-Radio 1,669$ 360$ 704$ 100$ Other Contractual 17,472$ 4,395$ 5,428$ 8,000$ CONTRACTUAL SERVICES TOTAL 206,938$ 176,579$ 208,170$ 210,350$ Other Equipment 520$ 13,911$ 8,252$ 14,700$ CAPITAL OUTLAY TOTAL 520$ 13,911$ 8,252$ 14,700$ Health Insurance 62,382$ 90,354$ 105,305$ 99,615$ Workers' Compensation 7,248$ 11,000$ 6,930$ 9,520$ INTERFUND BENEFITS TOTAL 69,630$ 101,354$ 112,235$ 109,135$ WASTEWATER COLLECTION TOTAL 1,073,120$ 1,216,738$ 1,255,683$ 1,379,355$ 133 Capital Outlay WASTE AND WASTEWATER 2015 2016 2017 2018 CAPITAL OUTLAY Actual Actual Actual Budget Capital Reserve Transfer 2,260,302$ -$ 2,500,000$ 2,500,000$ TRANSFERS TOTAL 2,260,302$ -$ 2,500,000$ 2,500,000$ INTERFUND TRANSFERS TOTAL 2,260,302$ -$ 2,500,000$ 2,500,000$ Transfers - Interfund 2,616,000$ 2,616,000$ 2,616,000$ 2,620,000$ Issuance Costs -$ -$ 6,500$ -$ DEBT SERVICE TOTAL 2,616,000$ 2,616,000$ 2,622,500$ 2,620,000$ DEBT SERVICE TOTAL 2,616,000$ 2,616,000$ 2,622,500$ 2,620,000$ Other Equipment 602$ 41,680$ -$ 150,000$ Vehicles 152,377$ -$ -$ -$ Computers/Technology 11,701$ 806$ 36,421$ 25,000$ CAPITAL OUTLAY TOTAL 164,680$ 42,486$ 36,421$ 175,000$ VEHICLES AND EQUIPMENT TOTAL 164,680$ 42,486$ 36,421$ 175,000$ Buildings -$ -$ -$ 70,000$ CAPITAL OUTLAY TOTAL -$ -$ -$ 70,000$ BUILDINGS AND FACILITIES TOTAL -$ -$ -$ 70,000$ System Enhancements 1,974,392$ 3,981,645$ 47,302$ 2,000,000$ System Enhancements 27,115$ System Enhancements 4,165$ System Enhancements 145,504$ System Enhancements 35,571$ System Enhancements 35,775$ System Enhancements 51,728$ System Enhancements 8,800$ System Enhancements 468,656$ 97,586$ System Enhancements 246$ Construction Contracts -$ -$ 403,734$ CAPITAL OUTLAY TOTAL 2,751,951$ 4,079,231$ 451,036$ 2,000,000$ CAPITAL OUTLAY TOTAL 7,792,933$ 6,737,717$ 5,609,956$ 7,365,000$ 134 Glossary 16/20 Vehicle Tax: The State of Kansas collects tax on larger vehicles and distributes a portion to cities. Ad Valorem Tax: A tax levied on the assessed value of real and personal property (also referred to as property tax). Assessed Valuation: The official value placed on real estate, personal property, and utilities as a basis for levying tax- es. The value is determined by applying a mathematical factor to the appraised value. The value is also determined by the property classification; residential real estate is assessed at 11.5%, land devoted to agricultural use is assessed at 30%, land for Commercial and Industrial uses is assessed at 25%. Audit: An examination of the financial activities of an agency and the report based on such examination. Basis of Accounting: Method used to determine when revenues and expenditures are recognized for budget purposes. Balanced Budget: When a government's total revenues equal total expenditures. Budget: A plan of financial operation including an estimate of proposed expenditures for a given period and proposed means of financing them. Budget Adoption: A formal process by which the budget is approved by the governing body. Budget Amendment: The legal means by which an adopted budget may be increased. The budget may not be in- creased with ad valorem taxes. The amendment process follows similar steps as the budget adoption. Budget Calendar: Schedule of events followed by the City in the preparation, review and administration of the budget. Capital Expenditures: Funds used to acquire or improve long-term assets. Capital Improvement Plan (CIP): A long-term plan for capital expenditures. City Manager: The chief administrator of a municipality under the Commission-manager form of government. City of the First Class: Kansas statute provides for three classifications of cities based on population size. Commission: Elected officials of a city who set the general policies under which the city operates. Commodities: Tangible goods and supplies. Contractual Services: Costs of services. Debt Service: The annual payments required to support debt issuances including interest and principal. Department: A functionally similar group of city employees. The City’s Departments are headed by a single Department Director who reports directly to the City Manager. Expenditure: An outlay of cash for the purpose of acquiring an asset or providing a service. Fees: General term used for any charge levied by local government in connection with providing a service, permitting an activity, or imposing a fine or penalty. Major types of fees include building permits, fines and fees. Fiscal Year: The City of Salina’s Fiscal Year is a calendar year. FTE (Full Time Equivalents): Staffing levels are measured in FTE’s to give a consistent comparison from year to year. Franchise: A special privilege granted by a government, permitting the use of public property. 135 Glossary Fund: An independent fiscal and accounting entity for recording expenditures and revenues. Funds are established for specific activities and are subject to special limitations. Fund Balance: The difference between assets and liabilities. General Fund: The fund that accounts for all revenues and expenditures which are not accounted for in specific pur- pose funds. It finances the ordinary operations of the City. General Obligation Bond: A debt instrument which gives borrowing power to a municipality based upon taxing authori- ty to repay the debt and interest. Generally Accepted Accounting Principles (GAAP): Uniform minimum standards and guidelines for financial ac- counting and reporting. They govern the form and content of the financial statements of an entity. Governing Body: The elected officials of the City including the mayor plus commission members. Grant: A monetary contribution by an outside organization to financially support a particular function or purpose. Interest: Fee charged by the lender to a borrower for use of borrowed money. Levy: The total amount of taxes imposed by a government to support governmental activities. Line Item: The most detailed unit of budgetary expenditures listed in the City of Salina budget. Mayor: Elected leader of the Governing Body. Mill: A monetary unit used to express the property tax rate. Modified Accrual: An accounting method which reports revenues when they are measurable and available. Motor Vehicle Tax: The County Appraiser determines the value of motor vehicles and the County Treasurer collects and distributes the tax. Operating Budget: A one-year budget approved by the City Commission that includes appropriations for direct services to the public including wages and benefits, materials and services, and equipment. Excluded from the operating budget are capital improvement projects, debt service requirements, transfers, and reserves. Ordinance: An enforceable law or statute enacted by a city, town or county. Principal: The amount of borrowed funds which remain unpaid. Proprietary Fund: Governmental activities that can be operated most like a commercial business. Public Hearing: A meeting or portion of a meeting set up to give members of the public a chance to speak on a particu- lar subject such as the proposed annual budget. Resolution: An act that is typically less formal than an ordinance, expressing the opinion or mind of the governing body, and generally dealing with matters of a special or temporary character or setting policy. Revenue: A source of income which finances governmental operations. Special Assessments: Charges assessed against property in a special district formed to pay for specific improve- ments. Special Revenue Funds: Funds used to account for proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. 136 Page left blank intentfonally 137 APPENDIX A: State Budget Forms 138 Appendix A: State Budget Forms: Certificate Page 139 Appendix A: State Budget Forms: Vehicle Tax 140 Appendix A: State Budget Forms: Transfers 141 Appendix A: State Budget Forms: Indebtedness 142 Appendix A: State Budget Forms: Lease Purchase 143 Appendix A: State Budget Forms: Tax Levy Funds 144 Appendix A: State Budget Forms: Tax Levy Funds 145 Appendix A: State Budget Forms: Tax Levy Funds 146 Appendix A: State Budget Forms: No Tax Levy Funds 147 Appendix A: State Budget Forms: No Tax Levy Funds 148 Appendix A: State Budget Forms: No Tax Levy Funds 149 Appendix A: State Budget Forms: No Tax Levy Funds 150 Appendix A: State Budget Forms: No Tax Levy Funds 151 Appendix A: State Budget Forms: No Tax Levy Funds 152 Appendix A: State Budget Forms: No Tax Levy Funds State of Kansas City City of Salina 20182018 FUND PAGE FOR FUNDS WITH NO TAX LEVY Adopted Budget Central Garage Prior Year Actual for 2016 Current Year Estimate for 2017 Proposed Budget Year for 2018 Unencumbered Cash Balance Jan 1 3,700 41 734 Receipts: Interfund Transactions 1,322,926 1,402,000 1,416,850 Other Reimbursements 3,307 5,000 5,000 Interest on Idle Funds 45 40 40 Miscellaneous 1,976 12,500 12,500 Does miscellaneous exceed 10% Total Total Receipts 1,328,254 1,419,540 1,434,390 Resources Available:1,331,954 1,419,581 1,435,124 Expenditures: Personal Services 224,204 231,490 235,860 Supplies 994,285 1,032,320 1,053,955 Contractual Services 29,614 44,280 48,000 Capital Outlay 11,797 36,500 20,500 Interfund Benefits 62,113 64,257 66,700 Transfer Out 9,900 10,000 10,000 Cash Forward (2018 column) Miscellaneous Does miscellaneous exceed 10% Total Total Expenditures 1,331,913 1,418,847 1,435,015 Unencumbered Cash Balance Dec 31 41 734 109 2016/2017/2018 Budget Authority 1,807,582 1,767,484 1,435,015 Adopted Budget Prior Year Actual for 2016 Current Year Estimate for 2017 Proposed Budget Year for 2018 Unencumbered Cash Balance Jan 1 0 0 Receipts: Interest on Idle Funds Miscellaneous Does miscellaneous exceed 10% Total Total Receipts 0 0 0 Resources Available:0 0 0 Expenditures: Cash Forward (2018 column) Miscellaneous Does miscellaneous exceed 10% Total Total Expenditures 0 0 0 Unencumbered Cash Balance Dec 31 0 0 0 2016/2017/2018 Budget Authority 1,279,040 0 0 Page No. 15 153 Appendix A: State Budget Forms: No Tax Levy Funds 154 Appendix A: State Budget Forms: No Tax Levy Funds 155 Appendix A: State Budget Forms: No Tax Levy Funds 156 Appendix A:State Budget Forms: Non-Budgeted Funds 157 Appendix A:State Budget Forms: Non-Budgeted Funds 158 Appendix A:State Budget Forms: Non-Budgeted Funds 159 Appendix A:State Budget Forms: Non-Budgeted Funds 160 Page left blank intentfonally 161 APPENDIX B: Property Tax Information 162 The determinatfon of assessed valuatfon and the collectfon of property taxes for all politfcal subdivisions in the State of Kansas is conducted by Kansas countfes. The Saline County Appraiser’s office determines annually the assessed valuatfon that is used as a basis for the mill levy on property located in the City. The County Appraiser’s determinatfon is based on criteria established by Kansas Statutes. The market valuatfon of every property must be updated every year, with physical inspectfon required once every six years. Valuatfons as of January 1 are made available in September of each year for taxes payable during the next calendar year. The State Constftutfon provides that, for ad valorem taxatfon pur- poses, real and personal property are divided into classes and assessed at percentages of market value. Property taxes are certffied by the City to the County Clerk by August 25 of each year for the following fiscal year. Taxes are levied by the County Clerk and payable to the County Treasurer. Property taxes may be paid in two installments, the first due December 20 in the year the taxes are levied and the second due May 10 of the following year. Taxes become delinquent after May 10 and interest accrues at a rate set by State statute untfl paid of untfl the property is sold for taxes. Special assessments are levied and collected in the same manner as property taxes. Citfes within Kansas are permitted to issue bonds in an aggregate amount not to exceed 30% of the total assessed valuatfon of the city. Bonds issued for the purpose of improving, acquiring, enlarging, or extend- ing municipal utflitfes, including storm and sanitary sewer systems; bonds issued to pay the cost of im- provements to intersectfons and streets in front of city or school district property; bonds for bridges as authorized by a vote of the electors of a city; bonds issued to refund outstanding bonds; and bonds paya- ble from revenue sources other than the general taxing authority of the city are not included in total ag- gregate debt for purposes of computfng a city’s debt limitatfon. Current Current and Delinquent Levy Tax Taxes Tax Collections Tax Collections Year Rate Levied Amount % Amount % 2016 27.603 $11,740,994 $11,327,270 96.5 11,537,220 98.3 2015 27.311 11,375,655 10,905,246 95.9 11,150,822 98.0 2014 27.080 11,042,907 10,743,124 97.3 11,021,894 99.8 2013 26.927 10,917,915 9,781,920 89.6 10,807,943 99.0 2012 26.190 10,513,472 9,433,059 89.7 10,482,828 99.7 Appendix B: Property Tax Information 163 Assessed Valuation According to the Saline County Clerk’s Office, the following table gives the November 1 assessed valuatfon of the City: State Total Real Personal Assessed Motor Assessed Year Estate Property * Utilities Vehicle Valuation *Personal property valuatfons began to decline in 2006 as a result of legislatfve actfon that removed significant portfons of industrial machinery and equipment from the property tax rolls. 2016 $385,331,433 $11,757,119 $18,984,453 $51,833,505 $467,905,510 2015 381,087,426 12,607,815 18,984,453 50,350,566 463,030,260 2014 376,131,346 13,652,885 17,670,147 48,865,900 456,320,278 2013 370,390,092 17,769,120 16,948,264 48,882,411 453,989,887 2012 369,416,422 18,654,394 15,779,466 47,553,744 451,404,026 2011 367,750,803 19,918,188 14,685,585 47,406,062 449,760,638 2010 364,544,771 21,488,933 14,214,579 48,184,331 448,432,614 2009 358,979,211 24,760,806 13,730,609 50,330,252 447,800,878 2008 356,678,712 28,373,980 14,929,456 51,351,656 451,333,804 Appendix B: Property Tax Information 164 Page left blank intentfonally 165 APPENDIX C: City Indebtedness 166 Appendix C: City Indebtedness A portfon of the City’s outstanding general obligatfon bonds are payable from special assessments levied upon propertfes benefited by certain internal improvement projects, local optfon sales tax and transfers from enterprise funds of the City. If such payments are not provided in a tfmely manner, the principal of and interest on the bonds must then be paid from the City’s ability to levy unlimited ad valorem taxes. See FINANCIAL INFORMATION - “Special Assessments” for a further descriptfon of special assessment fi- nancing. Temporary Notes: Project Series Issued Date Outstanding Field House 2016-2 07-20-16 09-01-19 $4,615,000 Various 2017-1 07-27-17 08-01-18 $2,180,000 Legal Debt Limits Citfes within Kansas are permitted to issue bonds in an aggregate amount not to exceed 30% of the total assessed valuatfon of the city. Bonds issued for the purpose of improving, acquiring, enlarging, or extending municipal utflitfes, including storm and sanitary sewer systems; bonds issued to pay the cost of improvements to intersectfons and streets in front of city or school district property; bonds for bridges as authorized by a vote of the electors of a city; bonds issued to refund outstanding bonds; and bonds payable from revenue sources other than the general taxing authority of the city are not included in total aggregate debt for purposes of computfng a city’s debt limitatfon. General Obligatfon Bonds: Current Indebtedness Issued Series Purpose Amount Maturity Amt. Outstanding 12/15/2008 2008-B Internal Improvements 3,525,000 7/1/2026 1,845,000 7/15/2009 2009-A Internal Improvements 23,695,000 10/1/2020 5,015,000 5/1/2010 2010-A Refunding & Improvement 6,875,000 10/1/2021 960,000 10/15/2010 2010-B Refunding 7,860,000 10/1/2023 2,245,000 7/15/2011 2011-A Internal Improvements 6,565,000 10/1/2021 1,440,000 7/15/2012 2012-A Internal Improvements 2,365,000 10/1/2027 1,650,000 7/15/2012 2012-B Refunding 3,785,000 10/1/2020 890,000 2/15/2013 2013-A Taxable Improvements 1,360,000 10/1/2028 1,080,000 7/15/2013 2013-B Improvements 4,330,000 10/1/2033 3,415,000 7/30/2014 2014-A Improvements 7,570,000 10/1/2034 5,860,000 7/29/2015 2015-A Revenue and Internal Imp.6,825,000 10/1/2035 6,195,000 7/27/2016 2016-A Internal Improvements 6,570,000 10/1/2036 6,330,000 7/27/2016 2016-B Refunding 13,750,000 10/1/2031 13,750,000 7/27/2017 2017-A Internal Improvement 9,310,000 10,01,2037 9,310,000 Total $59,985,000 167 Appendix C: City Indebtedness The City of Salina has never in its history monetarily defaulted on the payment of any of its debt or lease obligatfons. The City maintains an Aa3 ratfng from Moody’s Revenue Bonds: Revenue bonds are payable solely from the net revenues derived by the City from the operatfon of its combined water and sewage system. Revenue bonds do not represent a general obligatfon indebtedness of the City for which the City’s taxing ability has been pledged. Date Amount Final Amount Issued Purpose of Issue Maturity Outstanding 04-15-11 Improvements $16,120,000 10-01-31 $12,455,000 Lease Obligatfons (as of December 31, 2017): State Loans The following is a list of outstanding loans the City has taken out through the Kansas Department of Health and Environ- ment (“KDHE”) or Kansas Department of Transpiratfon (“KDOT”) revolving loan fund programs. KDHE loans are typically repaid by net revenues from municipal water or sewer systems. KDOT loans can be repaid from a variety of sources includ- ing, but not limited to, property taxes, special assessments, special highway fund allocatfons and sales taxes. Regardless of the intended source of repayment, the loans are ultfmately secured by the City’s ability to levy unlimited ad valorem prop- erty taxes. * The City completed the associated project in 2016, with first payment in 2017. Item Year Issued Original Amount Final Year Amount Outstanding ERP System 2014 $ 456,370 2018 $ 119,521 Defibrillators 2014 146,235 2018 38,347 HVAC System 2012 1,100,000 2027 817,904 $975,772 Project Number Purpose Year Originated Final Payment Date Original Amount Amount Outstanding KDHE 2629 Water 2014 08-01-34 $9,330,000 $ 8,168,596 KDHE 2841 * Water 2017 08-01-36 $4,250,000 $ 4,088,578 $12,257,174 168 Appendix C: City Indebtedness Historical Debt Information The following table shows historical balances of outstanding general obligatfon bonds for the City during the most recent five-year period. Future Indebtedness The City annually prepares and adopts a five-year capital improvements plan. This plan identffies and prioritfzes potentfal capi- tal improvement projects within the City and includes the respectfve funding sources. Over the next two years the City antfci- pates issuing general obligatfon bonds to retfre its outstanding Series 2016-2 and 2017-1 Temporary Note as well as providing general obligatfon note and/or bond funding for approximately $4 million for the constructfon of a Police Training Center. Bor- rowing amounts described above do not include future subdivision improvement projects financed with general obligatfon bonds payable as to both principal and interest in part from special assessments levied upon the benefitted property. The City typically undertakes such projects after receiving and reviewing a valid petftfon from property owners. The City has been involved with civil litfgatfon concerning environmental contaminatfon in certain areas within the boundaries of the Salina Airport Industrial Center. The contaminatfon was caused by military actfvity that occurred between 1942 and 1966 when the site was operated as the Schilling Air Force Base. The City, the Salina Airport Authority, Unified School District No. 305, and Kansas State University (the “Salina Public Entftfes”) sued the United States seeking federal funds to clean up fed- eral agency (DoD) caused contaminatfon. The Salina Public Entftfes have reached a settlement agreement with the U.S. De- partment of Justfce (DOJ) and the terms of the settlement are detailed in a Consent Decree filed in U.S. District Court on May 2nd, 2013. The Consent Decree provides for a 10% local share of initfal project costs to be paid by the City. The Consent De- cree settlement is in relatfon to an investfgatfon to determine the extent and severity of the contaminatfon and to determine the best method of remediatfon. It does not include any funding for actual remediatfon, but the investfgatfon is fully funded by the settlement. Once the investfgatfon is completed, there will be another round of negotfatfons with the Federal Government to determine respectfve financial responsibilitfes for remediatfng the contaminatfon. In the event funding cannot be secured in a tfmely fashion or in sufficient amounts, it may be necessary for the City to issue debt to relocate certain water supply wells. The exact tfming and amount, if any, of such borrowing cannot be determined at this tfme. If City borrowing is neces- sary for the project, it is antfcipated that utflity revenue bonds will be the final type of debt considered. Bonds Debt to Debt to U.S. Debt Outstanding Assessed Estimated Actual Census Per Year 31-Dec Valuation Valuation Population Capita 2016 $63,465,000 15.25% 2015 $57,535,000 12.47% 1.95% 47,867 $1,201.98 2014 63,805,000 13.98 2.19 47,707 1,337.43 2013 64,515,000 14.21 2.23 48,045 1,342.80 2012 57,355,000 12.71 1.99 47,901 1,197.37 2011 61,045,000 13.57 2.11 47,910 1,274.16 2010 60,280,000 13.44 2.09 47,707 1,263.55 2009 52,900,000 11.81 1.83 46,180 1,145.52 2008 31,645,000 7.01 1.09 45,998 687.96 169 APPENDIX D: Financial Policies 170 Appendix D: Financial Policies Accounting, Auditing, Financial Reporting Policy A. The City will establish and maintain accountfng records in such a manner that reports may be issued on a basis consistent with Generally Accepted Accountfng Principles (GAAP) and statutory requirements. B. The City will maintain a record of fixed assets which identffies all material City assets, except for general infrastructure assets. General Infrastructure assets are assets such as streets and drainage facilitfes which, if properly maintained, have an indeterminate life. C. The City will contract for an annual audit of City accountfng records. The audit shall be conduct- ed in accordance with the Federal Single Audit Act, if required, and shall provide an opinion on the Comprehensive Annual Financial Report which shall be prepared on a GAAP basis. D. The City will annually submit documentatfon to qualify for the Government Finance Officers As- sociatfon "Certfficate of Achievement in Financial Reportfng". E. The City will comply with all financial reportfng requirements set forth in Kansas law. F. The City will identffy and implement less formal methods than the annual budget document and the Comprehensive Annual Financial Report to provide important financial data to the citfzens of the community. Efforts will be made to provide these "popular reports" via print and electronic media. G. The City Manager will provide the City Commission with a year end summary (unaudited) finan- cial report within 90 days of the end of the fiscal year. Interim updates on financial conditfon shall also be provided to the City Commission throughout the fiscal year. Capital Improvement Program A. The City shall establish a five-year Capital Improvement Program (C.I.P.) to guide decision- making on public improvements and expenditures. The C.I.P. provides a mechanism for scheduling public physical improvements over a number of years. It establishes the City’s prioritfes for public projects based on available financial resources and project criteria. B. The C.I.P. shall be updated annually following analysis of year-end financial reports, and prior to the adoptfon of the City’s annual operatfng budget. Generally, the updated C.I.P. shall be approved by the City Commission by April 10 of each year. C. The City shall use a portfon of its annual budgeted revenues for cash capital investments. Mill levy proceeds, sales taxes, user fees or other local revenues may be dedicated for capital improve- ments. D. The City will maintain its physical assets at a level adequate to protect its capital investment and to minimize future maintenance and replacement costs. The C.I.P. and budget will provide for the major renovatfon and orderly replacement of buildings, facilitfes and equipment from cur- rent revenues where possible. E. The Capital Improvement Plan shall include an appropriate reserve for contfngencies for ap- proved projects. 171 Appendix D: Financial Policies Capital Improvement Program, cont. F. City staff, in making C.I.P. recommendatfons to the City Commission, shall use the following criteria in evaluatfng projects. Priority consideratfon will be given to: 1. Capital investment projects which preserve existfng infrastructure and maintain basic public services. 2. Capital projects which implement a component of an approved City plan. 3. Projects which specifically replace or renovate an essentfal, but obsolete, facility. 4, Projects which reduce the cost of operatfons, maintenance or energy consumptfon. 5. Projects identffied as addressing important public health and safety issues. 6. Projects mandated by the federal or state government. 7. Projects which are funded, in whole or in part, by leveraged or partnership funding, including grants, private funds, etc. G. Certain capital improvement projects lend themselves specifically to public-private partnership, wherein project funding would be derived partfally from the City and partfally from private donatfons, dedicated user fees and other non-city sources. Community proponents wishing to initfate such projects should first present a concept plan to the City Commission, including a financial cost-sharing plan for both the initfal capital costs, as well as the ongoing cost for operatfons and maintenance. Generally, the City Commission will consider proposed partnership projects at its regular C.I.P. planning period during the first quarter or each year. If approved by the City Commission, proponents would be encouraged to com- plete project plans and initfate fund-raising efforts. H. Certain non-infrastructure capital projects may be of such type and scope as to be beyond the finan- cial capacity of the City without additfonal revenues, and thus may be appropriate for public referendum. Public Referendum projects should fall within the following criteria: 1. Projects not involving public health and safety or basic infrastructure; and. with a capital cost estfmate of $750,000 or greater; or, 2. Potentfally requiring a significant ongoing City appropriatfon for operatfons and maintenance. Proponents of such projects may circulate a petftfon in accordance with state law, calling for a public ref- erendum on the project and specified funding source. The City Commission shall determine whether the City takes an official positfon on the issue. If approved by the voters, the project would be completed. I. The C.I.P. as approved annually, shall contain the following sectfons: 1. A listfng of preliminarily approved capital projects, including estfmated cost and funding source by years, which have undergone review for costs and benefits and have identffied funding expected to be available for the project. 2. A separate listfng of potentfal capital projects which require significant additfonal informatfon, e.g. concept design, feasibility report, cost estfmates, funding source analysis, etc. before they can be formally considered for approval and placement in a specific year in the C.I.P. This sectfon shall be tftled “Projects For Further Review.” 3. A separate listfng of projects for which adequate informatfon exists as to planning, estfmated costs, benefits, etc. and which the City Commission agrees would be desirable projects for the community in the future, but for which an adequate and appropriate funding mechanism has not yet been determined as available. This sectfon shall be tftled “Projects Identffied But Unfunded.” 4. An identfficatfon within any of the “Five-Year,” “Further Review,” or “Identffied But Unfunded” catego- ries of any projects specified as “Partnership Projects” or “Public Referendum Projects.” 172 Appendix D: Financial Policies Cash Management Policy A. The City will maintain one primary checking account. Other checking accounts may be used when required by: bond covenants; grant programs; or specialized actfvitfes such as the recreatfon actfvity account, the Tony’s Pizza Event Center account and the Water and Wastewater Petty Cash account. All checking accounts must be approved by the Director of Finance B. Petty cash funds may be established with the approval of the City Commission. C. All checking and petty cash funds shall be balanced monthly. Reconciliatfons shall be maintained for review by the independent auditors on an annual or surprise basis. D. The City will establish and maintain an investment policy. This policy shall set guidelines on safe- ty, liquidity, maturitfes, allowed investments, diversificatfon, safekeeping, and other such issues. Debt Management Policy A. The City will confine long-term borrowing to capital improvements which have an extended ser- vice life to the community. B. The City will use short-term debt (up to four years maturity) for bond antfcipatfon purposes, or for the purposes of financing Capital Improvements for which it is not practfcable to rely on cash financ- ing, and for which long term bonds are not deemed to be appropriate. C. The City will follow a policy of full disclosure on every financial report and Preliminary or Official Statement used to evaluate the City’s financial conditfon for bond ratfng or investment purposes. D. General Obligatfon debt may be used for enterprise actfvitfes, providing the specific enterprise fund makes the debt service payments on the bonds. E. General Obligatfon Bonds (City at-large portfon) will normally be issued with a maturity not to ex- ceed 10 years. The City Commission may designate specific projects in the Capital Improvements Pro- gram for extended financing periods, not to exceed 15 years, due to the size, scope, life, or develop- mental impact of the project. The District portfon for Special Assessment Bonds may not exceed 15 years. Revenue Bonds, or GO bonds for which enterprise revenue has been pledged, will be issued with a maturity not to exceed 20 years. F. General Obligatfon Bonds shall be issued with approximately level principal payments. Revenue Bonds shall be issued with approximately level debt service payments. G. The City will apply for a bond ratfng from Moody’s Investors Service for every bond issue, and make all reasonable efforts necessary to maintain the City’s bond ratfngs and seek upgrades when financial conditfons merit. 173 Appendix D: Financial Policies Fund Balance A. The City recognizes the need to maintain appropriate fund balances to: secure and maintain invest- ment-grade credit ratfngs; meet seasonal requirements in cash flow; and, reduce susceptfbility to nega- tfve impacts from emergency or unantfcipated expenditures or to revenue shortialls. B. To meet these requirements, the City will adopt budgets which provide for an undesignated fund bal- ance reserve in each of the City’s budgeted funds, in accordance with the following guidelines: 1. General Fund – A fund balance reserve of not less than 15% nor more than 20% of antfcipated current year revenues for the fund. 2. Employee Benefits Fund – A fund balance reserve of not less than 10% nor more than 20% of antfcipat- ed current year revenues for the fund. 3. Bond and Interest Fund – A fund balance of not less than 10% nor more than 15% of the antfcipated General Obligatfon debt bond and interest payments for the upcoming budget year, including any special assessment-paid debt, but excluding debt planned for repayment by enterprise funding or other City funds. 4. Other Budgeted Funds – Fund balance reserves shall be planned for and maintained as needed, based on the volatflity and reliability of the revenue mix for the fund, as well as the predictability and degree to which expenditures in the fund are controllable. C. In June of each year, prior to the presentatfon of the proposed budget, the City Manager shall recom- mend to the City Commission specific fund balance targets for each budgeted fund, based on guidelines established above. Upon acceptance by the City Commission, those targets shall be used in the upcoming budget planning, as well as financial reportfng for the next year. D. Fund balance reserves shall generally be shown as appropriatfons in the City budget, but shall be des- ignated separately in the budget and staff financial reports. E. The City Manager shall provide the City Commission with a year-end fund balance reserve report with- in 60 days following the end of the fiscal year. This preliminary report shall provide results for each budg- eted fund compared to its established fund balance target, as well as staff analysis of revenue or expendi- ture occurrences accountfng for any variance. If a fund balance at year-end has failed to meet its estab- lished target, the City Manager shall prepare and recommend a plan designed to address the shortiall. If a fund balance at year-end exceeds the established target, as well as the current budget estfmate, the City Commission may consider use of the unantfcipated available funds in accordance with the following guidelines: (contfnued on next page) 174 Appendix D: Financial Policies Fund Balance , cont. 1. General Fund – Uses One-tfme expenditures which do not substantfally increase recurring operatfng costs. Newly identffied or previously unfunded capital improvement projects, considered in light of the full capital improvement program. Shifting of capital projects from bond financing to cash financing, to reduce future debt service costs. Start-up expenditures for new programs undertaken at mid-year, provided that such actfon is con- sidered in the context of revenue expectatfons and expenditure obligatfons in future budget years. 2. Bond and Interest Fund If the year-end Bond and Interest Fund balances exceed the target as well as current budget estf- mates, the allocatfon of mill levy/property tax to that fund shall be adjusted for the next budget year to bring the fund balance reserves in line with the established targets. 3. Other Budgeted Funds If the year-end fund balances in any fund exceed the target fund balance and current budget estf- mate, the City Manager shall provide analysis and impact evaluatfon of that situatfon. The City Commission will take into account any unantfcipated available funds when considering capital pur- chases, one-tfme program needs, or setting of user fees. Investment Policy A. Scope This investment policy applies to the investment actfvitfes of the City of Salina for all of the funds en- trusted to its care, including bond proceeds and building funds. B. Objectfves 1. Safety of principal. The first objectfve for each investment transactfon is to insure that capital losses are avoided. 2. The City of Salina's cash management portiolio shall be designed with the objectfve of regularly exceeding the State Investment Rate for 0 –89 days, or for 3 months, whichever is higher. These indices reflect the fed funds rate, and the 3 month treasury securitfes yield, and are considered benchmarks for risk free investment transactfons, and therefore comprise a minimum standard for the portiolio's return. The investment program shall seek to achieve returns above this threshold, consistent with risk limitatfons identffied herein and prudent investment principles. 175 Appendix D: Financial Policies Investment Policy, cont. 3. All investments shall me made in accordance with State Law. 4. The investment portiolio is subject to public review and evaluatfon. The overall program shall be de- signed and managed with a degree of professionalism worthy of the public trust. The governing body, however, recognizes that in a diversified portiolio occasional accountfng losses from the sale of a security are possible, and must be considered within the context of the overall portiolio's investment safety and return. C. Delegatfon of Authority Management responsibility for the investment program is hereby delegated to the Director of Finance and Administratfon, who shall establish written procedures for the operatfon of the investment program, consistent with this investment policy, and subject to the approval of the City Manager. Such procedures shall include explicit delegatfon of authority, where appropriate, to persons responsible for the invest- ment transactfons. No person may engage in an investment transactfon except as provided under the terms of this policy and the procedures established by the Director of Finance and Administratfon. The Director of Finance and Administratfon shall be responsible for all transactfons undertaken and shall es- tablish a system of controls to regulate the actfvitfes of subordinate officials. D. Prudence The standard of prudence to be used by investment officials shall be the "prudent person" and shall be applied in the context of managing the overall portiolio. Investment officers actfng in accordance with written procedures and exercising due diligence shall be relieve of personal responsibility for an individu- al securitfes credit risk or market price changes, provided deviatfons from expectatfons are reported in a tfmely fashion and appropriate actfon is taken to avoid adverse developments. E. Internal Controls The Director of Finance and Administratfon shall establish a system of internal controls with respect to investment actfvitfes. Such internal controls shall be documented in writfng. The internal controls shall be reviewed with the Independent auditor. The controls shall be designed to provide reasonable assur- ances against losses of public funds arising from fraud, employee error, misrepresentatfon by third par- tfes, unantfcipated changes in financial markets, or imprudent actfons by employees and officers of the City of Salina. Internal controls shall be so designed as to achieve the above listed objectfves without be- ing unduly burdensome on the organizatfon. 176 Appendix D: Financial Policies Investment Policy, cont. F. Allowed Investments The Director of Finance and Administratfon may invest in any investment allowed under Kansas Law applicable to the City of Salina at the tfme the investment is made. These include, as of the effectfve date of the policy, the following: 1. N.O.W. accounts, Pass book savings accounts, money market accounts in designated Depository Banks. 2. Temporary Notes or no-fund warrants issued by the City of Salina; 3. Certfficates of Deposit in banks, savings banks, and savings and loans organized under the laws of the United States or incorporated under the laws of the State of Kansas, having a main office within the State of Kansas, and which have main or branch offices located within the City of Salina. 4. In United States Treasury bills or notes 5. In the Municipal Investment Pool 6. Repurchase agreements 7. Expanded Powers: In the event that the City of Salina applies for and receives authority to invest under KSA 12-1677b (the "expanded powers" statute), investments may also include direct obliga- tfons of, or obligatfons that are insured as to principal and interest by the United States of America or any agency thereof; and obligatfons and securitfes of United states spon- sored enterprises which may be accepted as security for public funds; excluding mort- gage backed securitfes. The Director of Finance and Administratfon shall maintain a list of securitfes authorized under this sectfon G. Maturitfes Assets of the City of Salina may be invested in instruments whose maturitfes do not exceed two years, provided that in the event authority to invest under KSA 12-1677b is granted, the maximum maturity shall be 4 years. Investment maturitfes shall be scheduled on a laddered basis in a manner as to coincide with projected cash flow needs. 177 Appendix D: Financial Policies Investment Policy, cont. H. Risk and Diversificatfon The goal of diversificatfon is to reduce the extent of losses due to having an unbalanced portiolio in terms of maturitfes, instrument type, and issuers. Therefore, portiolio maturitfes shall be staggered to avoid undue concentratfon of assets in a specific maturity sector. Liquidity, free of market risk, shall be assured through practfces insuring that the next disbursement date and payroll date are covered through maturing investments, marketable U.S. Treasury Bills, the Daily Mu- nicipal Investment Pool, or money market accounts. Default risk shall be minimized by requiring that all security purchases occur on a delivery vs. payment basis, and that all securitfes are adequately collateralized. Risk of market price volatflity shall be controlled through the adoptfon of a "buy and hold" strategy whereby the City holds each investment to maturity, coupled with maintenance of an adequate liquidity positfon to insure the ability to meet normal antfcipated cash flow needs. When advantageous, it is al- lowable to sell investments to realize a gain due to price fluctuatfons; however, such transactfons shall not be a part of the normal course of business. The City of Salina recognizes that investment risks can result from issuer defaults, market price changes or various technical complicatfons leading to temporary illiquidity. Portiolio diversificatfon is employed as a way to control risk due to issuer default. In the event of a default by a specific issuer, the Director of Finance and Administratfon shall review, and, if appropriate, proceed to liquidate securitfes having comparable credit risks. I. Collateralizatfon, Safekeeping, and Custody 1. Deposits and Re-purchase Agreements Collateralizatfon shall be required on all deposits and repurchase agreements. Collateral pledged must meet state statute requirements, and must be held by the Federal Reserve Bank, the Federal Home Loan Bank in Topeka, or by a third party custodian pursuant to an adopted tripartfte custody agreement. The City of Salina shall enter into a Security Agreement for Deposits with the depository bank for all deposits. The city will receive a deposit advice for the pledged securitfes from the Federal Reserve Bank, or a joint custody receipt from the third party custodian. The maximum Federal Insurance provided for account customers can be considered a part of the instftutfons pledged collateral. Collateralizatfon shall be main- tained at 100% of the market value of principal and accrued interest at all tfmes, including peak periods. At the end of each month, the depository bank will provide the market value of each pledged security to the City. 178 Appendix D: Financial Policies Investment Policy, cont. In the event a third party custodian is used, such custodian shall not have an ownership relatfonship or affiliatfon with the depository bank. Pledged collateral shall not be released untfl an acceptable re-pledging of collateral is made by the depos- itory bank and confirmed to the Director of Finance and Administratfon or their designee in the event of a transfer of collateral. 2. Investments (Treasury Securitfes, Agency Securitfes) Collateralizatfon of investments shall be by the actual investment instrument. All securitfes owned by the City of Salina must be perfected in the name of the City of Salina, and held by the City or its authorized safekeeping agent. All investments of the City of Salina shall be confirmed and safekeeping receipts identffying the investment security shall be issued as required by this policy. The City will enter into a safekeeping agreement with a safekeeping agent whereby all investments are held in the City's account in the City's name by the safekeeping agent. By state statute, all Municipal Investment Pool accounts shall be exempt from providing safekeeping re- ceipts or written confirmatfon. The Director of finance or designee may receive verbal confirmatfon by phone following Municipal Investment Pool guidelines. J. Interest Earnings The Director of Finance and Administratfon will designate which funds are to receive interest earnings. Interest earnings will be credited to those funds based on the average of the balance on the first day of the month and the cash balance on the last day of the month. This distributfon may be manually adjust- ed if, in the Director's judgment, there are obvious interfund inequitfes. K. Authorized Depositories, Instftutfons, and Broker/Dealers Kansas State Law provides that City funds may be deposited (in checking, money market accounts, certffi- cates of deposit and other similar "deposits") in those instftutfons designated by resolutfon as an author- ized depository. This is further limited by the requirement that funds may not be deposited in instftu- tfons that do not have a "main" office within the State of Kansas unless satfsfactory arrangements cannot be negotfated with an instftutfon with a main office within the State of Kansas. This limitatfon does not apply to the purchase of investments such as treasury and agency securitfes. In- vestment services, consistfng of the purchase of treasury securitfes, agency securitfes, or other invest- ments as may be permitted shall be limited to the following: 1. Any State or Natfonally Chartered Bank authorized as a depository, whether or not said instftutfon has a "main" office within the State of Kansas, and; 2. The Federal Reserve Bank of Kansas City Missouri 3. Primary Government securitfes Dealers which report to the market report division of the Federal Re- serve Bank of New York 4. Broker-Dealers who are registered in compliance with the requirements of sectfon 15C of the Securi- tfes Exchange Act of 1934, and registered pursuant to K. S. A. 17-1254. The Director of Administratfon and Finance may establish additfonal informatfon requirements as deemed necessary to assure the safety of the City’s investments, and shall maintain a list of financial in- stftutfons and broker dealers who have been qualified to provide services to the City of Salina. 179 Appendix D: Financial Policies Investment Policy, cont. L. Bank Services Periodically, as deemed necessary, The City of Salina may invite proposals from financial instftutfons lo- cated within the City, for the purpose of providing comprehensive bank services, including checking and money market accounts, safekeeping as well as other services as may be deemed necessary. The partfci- patfng instftutfons will be evaluated with procedures established by the Director of Administratfon and Finance in conjunctfon with other City administratfve staff. M. Reportfng and Evaluatfon At the end of each calendar quarter, the Director of Finance and Administratfon shall prepare and submit to the City Manager a report outlining the quarter's investment actfvity. Such report shall contain suffi- cient informatfon to evaluate the performance of the investment program and verify that investment offi- cials have acted in accordance with the investment policy and written investment procedures. Operating Budget A. In accordance with State Law, the City Manager shall be responsible for the preparatfon of the annual City budget. A proposed budget for the following fiscal year (beginning January 1) shall be submitted for City Commission review and discussion on or before July 10 each year, along with a calendar for tfmely consideratfon and approval of the budget by August 15, as required by State Law. B. The budget must be balanced for all budgeted funds. Total antfcipated revenues plus the portfon of antfcipated reserves in excess of the established fund balance target (or in accordance with a fund bal- ance target plan), must equal total estfmated expenditures. C. Budgeted funds include the following: General Fund Special Revenue Funds: Special Sales Tax Capital Special Sales Tax Economic Development Arts and Humanitfes Business Improvement District No. 1 Tourism and Conventfon Neighborhood Park Service Special Parks and Recreatfon Special Alcohol Special Gas Tax Bicentennial Center Bond and Interest Fund Internal Service Funds: Worker's Compensatfon Reserve Health Insurance Central Garage Enterprise Funds: Sanitatfon Solid Waste Golf Course Water and Wastewater 180 Appendix D: Financial Policies Operating Budget, cont. D. Funds may be added to or removed from the budget as requirements change. In general, any con- tfnuing operatfons of the City shall be accounted for through budgeted funds. Non-budgeted funds are used for constructfon projects authorized through the issuance of debt, for trust and agency actfvitfes, for actfvitfes funded by State and Federal Grants that are not of a contfnuing nature, and for special purpose reserve funds. Unless otherwise provided in authorizing legislatfon, expenditures from special purpose reserve funds shall not be made unless there are no other resources available to accomplish the desired task. Should resources from special purpose reserve funds be required, any such expendi- ture shall be processed through a budgeted fund. E. All budgets will be adopted on a cash basis as modified to include as expenditures for the fiscal year: expenditures incurred but not paid; and purchase commitments. Revenues will be recognized at the tfme payment is received, whether or not it was billed or due in another period. F. All appropriatfons lapse at year-end except for encumbered appropriatfons, which are carried for- ward into the next fiscal year as reservatfons of fund balance. G. The budget shall be adopted at the fund level. Expenditures may not exceed the fund's budget without approval from the City Commission. When appropriate, the budget for a fund may be repub- lished to reflect changes deemed necessary and appropriate by the City Commission. H. Department budgets will also be specified during the annual budget. The City Manager may au- thorize transfers of authorizatfons between departments within the same fund and transfers of au- thorizatfons between line items within a department. I. The City will include an amount in the general fund budget (i.e., a line item for contfngencies) for un- foreseen operatfng expenditures. The amount of the contfngency will be no more than 2% of the oper- atfng budget. J. The budget will provide for adequate maintenance of capital equipment and facilitfes and for their orderly replacement, in conjunctfon with the adopted multf-year Capital Improvements Program. K. The City will maintain a budgetary control system to monitor compliance with the budget. L. Enterprise funds shall be self-supportfng. Internal Service funds shall be self-supportfng to the greatest extent practfcable. However, the City Commission may authorize transfers from other funds as they deem necessary for Internal Service operatfons. M. It shall be a goal of the City of Salina to reduce reliance on ad-valorem property taxes in the fund- ing of city services. 181 Appendix D: Financial Policies Revenue Policy A. The City will follow an aggressive policy of collectfng all revenues properly owed to the city govern- ment. B. The City will review user fees/charges annually, and the City Manager shall make recommendatfons for any adjustments on the basis of that review. C. The City will try to maintain a diversified and stable revenue system to shelter it from short-run fluctu- atfons in any one revenue source. The revenue mix should combine elastfc and inelastfc revenue sources to minimize the effect of an economic downturn. D. The City will set fees and user charges for each Enterprise Fund, at a level which fully supports the to- tal direct and indirect cost of the actfvity. The City Enterprise operatfons include: Water and Wastewater; Solid Waste (Landfill); Sanitatfon (trash collectfon); and Golf Course. E. Recognizing that the public good may be better served by setting some fees at less than 100% of an actfvity's cost, fees and user charges for certain non-enterprise city services and programs may be set a level which only provide partfal user fee funding of actfvity costs. 182 Salina-KS.gov